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4(1)Any person who—
(a)makes, or causes to be made, any document required to be made under paragraph 2 which he knows to be false, or
(b)with intent to deceive, alters or causes to be altered any document required to be made under that paragraph,
is guilty of an offence.
(2)A person guilty of an offence under sub-paragraph (1) is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.
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