(1) A person who fails without reasonable excuse to comply with any requirement imposed on him under section 17(1) or paragraph 9 of Schedule 2ZA shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 4 on the standard scale.
(2) If after conviction of an offence under subsection (1) a person continues the failure for which he was convicted, he shall be guilty of a further offence under that subsection and liable on summary conviction to be punished accordingly.
(3) A person who in purported compliance with a requirement imposed on him under section 17(1) or paragraph 9 of Schedule 2ZA provides information which he knows to be false or misleading in a material particular, or recklessly provides information which is false or misleading in a material particular, shall be guilty of an offence and liable-
(a) on conviction on indictment, to imprisonment for a term not exceeding 2 years, or to a fine, or to both, or
(b) on summary conviction, to impri
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