(1) A person commits an offence if -
(a) he supplies any information to the appropriate authority in Part connection with any of their functions under this Part;
(b) the information is false or misleading in a material respect; and
(c) he knows that it is false or misleading in a material respect or is reckless as to whether it is false or misleading in a material respect.
(2) A person commits an offence if he -
(a) supplies any information to another person which he knows to be false or misleading in a material respect; or
(b) recklessly supplies any information to another person which is false or misleading in a material respect;
knowing that the information is to be used for the purpose of supplying information to the appropriate authority in connection with any of their functions under this Part.
(2A) A person does not commit an offence under subsection (1) or (2) by reason of any act or omission if the appropriate authority has proceeded against the person under section 110(1)
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