(1) If a relevant person ("A") fails to comply with a requirement imposed on A under section 131E or 131F the FCA may certify that fact in writing to the court.
(2) If the court is satisfied that A failed without reasonable excuse to comply with the requirement, it may deal with A (and where A is a body corporate, any director or officer) as if A (or as the case may be the director or officer) were in contempt; and "officer", in relation to a limited liability partnership, means a member of the limited liability partnership.
(3) A relevant person ("B") who, in purported compliance with a requirement imposed on B under section 131E or 131F -
(a) provides information which B knows to be false or misleading in a material particular, or
(b) recklessly provides information which is false or misleading in a material particular,
is guilty of an offence.
(4) A person guilty of an offence under subsection (3) is liable -
(a) on summary conviction, to imprisonment for a term not exceeding three
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