94 False information.S
Any person who, in keeping any record or journal or in furnishing any return, abstract or information which he is required by or under this Act [F1(other than by or under section 93)] to keep or furnish, knowingly or recklessly makes any statement which is false in a material particular shall be liable in respect of each offence—
(a)on summary conviction, to a fine not exceeding [F2the statutory maximum] or to imprisonment for a term not exceeding three months or to both such fine and imprisonment;
(b)on conviction on indictment, to a fine or to imprisonment for a term not exceeding three months or to both such fine and imprisonment.
Textual Amendments
F1Words in s. 94 inserted (1.4.1996) by 1995 c. 25, s. 112, Sch. 19 para. 2(3); S.I. 1996/186, art. 3
F2Words substituted by Criminal Justice Act 1982 (c. 48, SIF 39:1), Sch. 6