Miscellaneous and GeneralE+W+S

45 Penalisation of furnishing false information.E+W+S

A person who—

(a)F1. . . In purported compliance with a requirement imposed under section F2. . . 41 of this Act, gives any information which he knows to be false in a material particular or makes a statement which he knows to be so false or recklessly gives any information which is so false or recklessly makes any statement which is so false; F3. . .

F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

shall be guilty of an offence and shall be liable—

(i)on summary conviction, to imprisonment for a term not exceeding [F5six months] or to a fine not exceeding £100, or to both;

(ii)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or to both.