45 False or misleading declarations and information.U.K.
(1)A person who in connection with—
(a)an application for a vehicle licence or a trade licence,
(b)a claim for a rebate under section 20, or
(c)an application for an allocation of registration marks,
makes a declaration which to his knowledge is either false or in any material respect misleading is guilty of an offence.
(2)A person who makes a declaration which—
(a)is required by regulations under this Act to be made in respect of a vehicle which is an exempt vehicle under paragraph 19 of Schedule 2, and
(b)to his knowledge is either false or in any material respect misleading,
is guilty of an offence.
[(2A)A person who makes a declaration or statement which—
(a)is required to be made in respect of a vehicle by regulations under section 22, and
(b)to his knowledge is either false or in any material respect misleading,
is guilty of an offence.]
(3)A person who—
(a)is required by [virtue of] this Act to furnish particulars relating to, or to the keeper of, a vehicle, and
(b)furnishes particulars which to his knowledge are either false or in any material respect misleading,
[(3A)A person who, in supplying information or producing documents for the purposes of any regulations made under section 61A—
(a)makes a statement which to his knowledge is false or in any material respect misleading or recklessly makes a statement which is false or in any material respect misleading, or
(b)produces or otherwise makes use of a document which to his knowledge is false or in any material respect misleading,
is guilty of an offence.
(3B)A person who—
(a)with intent to deceive, forges, alters or uses a certificate issued by virtue of section 61A;
(b)knowing or believing that it will be used for deception lends such a certificate to another or allows another to alter or use it; or
(c)without reasonable excuse makes or has in his possession any document so closely resembling such a certificate as to be calculated to deceive,
is guilty of an offence.]
(4)A person guilty of an offence under this section is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum, and
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.