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8.—(1) A person shall be guilty of an offence under this Regulation who in supplying or furnishing any information or particulars to the Secretary of State, in notifying him of any measure, sending any statement to him or in preparing or producing any transport document (including any such other existing document as aforesaid or the recording or accounting systems associated therewith) in accordance with any of these Regulations or the principal Regulation makes a statement which he knows to be false in a material particular, or produces, furnishes, sends, prepares, notifies, supplies or otherwise makes use of a document which he knows to be false in a material particular.
(2) A person guilty of an offence under paragraph (1) of this Regulation shall be liable on summary conviction to a fine not exceeding £400 or on conviction on indictment to imprisonment for a term not exceeding 2 years or a fine or both.
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