50Offences.
(1)If a person fails without reasonable excuse to perform a duty imposed on him by section 48 or 49 (provision of information, &c.), he commits a summary offence and is liable on conviction to a fine not exceeding level 4 on the standard scale.
(2)Subsection (1) does not apply where the payee is—
a local authority,
a new town corporation, or
the Development Board for Rural Wales.