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27(1)If any person intentionally makes, or assists in making, or procures to be made, a false or fraudulent certificate which can be issued under this Schedule he shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding six months or both;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or a fine.
(2)In Scotland, if any person—
(a)forges, assists in forging or procures to be forged,
(b)fraudulently alters, assists in fraudulently altering or procures to be fraudulently altered,
any certificate which can be issued under this Schedule he shall be liable—
(i)on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding six months or both; or
(ii)on conviction on indictment, to a fine or to imprisonment or to both.