(1) A person ("P") commits an offence if, in purported compliance with a requirement imposed on P by or under these Regulations, P provides information to any person which is false or misleading in a material particular, and -
(a) P knows that the information is false or misleading; or
(b) P is reckless as to whether the information is false or misleading.
(2) A person guilty of an offence under paragraph (1) is liable -
(a) on summary conviction -
(i) in England and Wales, to imprisonment for a term not exceeding three months, to a fine or to both,
(ii) in Scotland or Northern Ireland, to imprisonment for a term not exceeding three months, to a fine not exceeding the statutory maximum or to both;
(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.
(3) A person who discloses information in contravention of a relevant requirement is guilty of an offence and liable -
(a) on summary conviction -
(i) in England and Wales, to im
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