F1Part 5ALocal audit: further provision
Offences of deception etc
32IFalse or misleading information
(1)
It is an offence for a person knowingly or recklessly to provide information that is false, misleading or deceptive in a material way—
(a)
for the purposes of, or in connection with, an application under the local audit provisions, or
(b)
in purported compliance with any requirement having effect under those provisions.
(2)
In subsection (1), “the local audit provisions” means—
(a)
Parts 2A to 5A of this Act (including any regulations under any of those Parts),
(b)
an agreement under section 6B(5), and
(c)
registration rules within the meaning of paragraph 3 of Schedule 1C.
(3)
A person who commits an offence under this section is liable—
(a)
on summary conviction, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);
(b)
on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).