(1) A person who fails to comply with a requirement under section 349 without delay commits an offence unless it was not reasonably practicable for him to provide the required information or explanation.
(2) A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(3) A person commits an offence who knowingly or recklessly makes to an independent assessor a statement (oral or written) that -
(a) conveys or purports to convey any information or explanations which the independent assessor requires, or is entitled to require, under section 349, and
(b) is misleading, false or deceptive in a material particular.
(4) A person guilty of an offence under subsection (3) is liable -
(a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
(b) on summary conviction -
(i) in England and Wales, to imprisonment for a term not exceeding twelve months or to a fine not excee
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