It is an offence for a person, in response to an information notice -
(a) to make a statement which the person knows to be false in a material respect, or
(b) recklessly to make a statement which is false in a material respect.
It is an offence for a person, in response to an information notice -
(a) to make a statement which the person knows to be false in a material respect, or
(b) recklessly to make a statement which is false in a material respect.