If a person fails without reasonable excuse to perform a duty imposed on him by section 48 . . . F2 (provision of information, &c.), he commits a summary offence and is liable on conviction to a fine not exceeding level 4 on the standard scale.

Subsection (1) does not apply where the payee is—

• a local authority F3. . . ,

• a F4development corporation, F5. . .

• F6or

  the Welsh Ministers

• F5. . ..