(1) A person to whom a notice under section 18B, 18C or 18D is given shall be guilty of an offence if the person -
(a) fails to comply with the notice, or
(b) in purported compliance with the notice, makes a statement that is false in a material particular, knowing it to be so false or being reckless as to whether it is so false.
(2) In proceedings for an offence under this section it shall be a defence to prove that the requirement (in the notice concerned) to give information was frivolous or vexatious.