(1)Any person who—
(a)being required or authorised under or by virtue of a scheme made under this Act to furnish any information or record or account, furnishes any information or record or account which, to his knowledge, is false in a material particular; or
Para. (b) rep. by 1969 c. 16 (NI)
shall be guilty of an offence and shall, without prejudice to the provisions of [F1 Article 10 of the Perjury (Northern Ireland) Order 1979 [1979 NI 19] ], be liable on summary conviction to a fine not exceeding[F2 level 4 on the standard scale]F2 or to imprisonment for a term not exceeding twelve months or to both such fine and such imprisonment.
(2)Any person—
(a)who acts in contravention of or neglects or fails to comply with any provision contained in any scheme made under this Act; or
(b)who obstructs or impedes an officer of the Ministry in the exercise of any power of inspection exercisable under any such scheme
shall be liable on summary conviction to a fine not exceeding[F2 level 3 on the standard scale]F2.