47 Failure to comply with notice.U.K.
(1)A person who fails to comply with an enforcement notice, an information notice or a special information notice is guilty of an offence.
(2)A person who, in purported compliance with an information notice or a special information notice—
(a)makes a statement which he knows to be false in a material respect, or
(b)recklessly makes a statement which is false in a material respect,
is guilty of an offence.
(3)It is a defence for a person charged with an offence under subsection (1) to prove that he exercised all due diligence to comply with the notice in question.