(1) It is an offence for a person, without reasonable excuse, to -
(a) deliver or cause to be delivered to the registrar, for the purposes of this Act, a document that is misleading, false or deceptive in a material particular, or
(b) make to the registrar, for the purposes of this Act, a statement that is misleading, false or deceptive in a material particular.
(2) Where the offence is committed by a legal entity, every managing officer of the entity who is in default also commits the offence.
(3) A person guilty of an offence under this section is liable -
(a) on summary conviction in England and Wales, to a fine;
(b) on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale;
(c) on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale.
(4) A managing officer is "in default" for the purposes of this section if they authorise or permit, participate in, or fail to take all reasonable steps to prevent, the contravent
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