14(1)A person commits an offence if, in purported compliance with an order under paragraph 13, he—E+W+N.I.
(a)makes a statement which he knows to be false or misleading in a material particular, or
(b)recklessly makes a statement which is false or misleading in a material particular.
(2)A person guilty of an offence under sub-paragraph (1) shall be liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or
(b)on summary conviction, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.