(1) Regulations under section 1188 may provide that it is an offence for a person -

(a) to fail to comply with a requirement under the regulations to send a statement to the registrar;

(b) knowingly or recklessly to send a statement under the regulations to the registrar that is misleading, false or deceptive in a material particular.

(2) The regulations may provide that a person guilty of such an offence 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 the general limit in a magistrates’ court or to a fine not exceeding the statutory maximum (or both);

(ii) in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum (or both).

(3) In relation to an offence committed before 2 May 2022, for "the general limit in a magistrates’ court" in subsection (2)(b)(i) substitute "six months".