PART 3 Enforcement

16 Offences
1 A person who contravenes or fails to comply with any of the requirements of—
(a) regulation 7,
(b) regulation 8, or
(c) an enforcement notice,
shall be guilty of an offence.
2 A person who intentionally obstructs an enforcement officer who is acting pursuant to any provision of this Part shall be guilty of an offence.
3 A person who is subject to a requirement imposed under regulation 11 or paragraphs (3) to (5) of regulation 12 to provide information, documents or records (or copies of information, documents or records) shall be guilty of an offence—
(a) if that person fails, without reasonable excuse, to comply with that requirement; or
(b) if—
(i) any information, document or record which that person provides in response to that requirement is false or misleading in a material respect; or
(ii) any statement which that person makes in response to that requirement is false or misleading in a material respect,
and that person either knows that it is false or misleading in a material respect or is reckless as to whether it is false or misleading in a material respect.