Offences and penaltiesE+W
19.—(1) Any person who contravenes the provisions of regulation 10(3) ..., 12(8) or 18(2) is guilty of an offence.
(2) Any person who intentionally obstructs any person acting in the execution of Regulation 1935/2004, Regulation 1895/2005, Regulation 2023/2006, Regulation 450/2009, Regulation 10/2011[, Regulation 2018/213] or these Regulations is guilty of an offence.
(3) Any person who, without reasonable excuse, fails to provide any assistance or information that person may reasonably require for the performance of their functions under the Regulations mentioned in paragraph (2) ... is guilty of an offence.
(4) Any person who, in purported compliance with any requirement mentioned in paragraph (3), knowingly or recklessly supplies information that is false or misleading in any material particular, is guilty of an offence.
[(5) A person guilty of an offence is liable—
(a)in the case of an offence created by paragraph (1) or (4) or by regulation 4(3), 5, 7(1), 14(1), [16(4) or 17B] —
(i)on conviction on indictment to a fine or to a term of imprisonment not exceeding two years or both, or
(ii)on summary conviction to a fine; and
(b)in the case of an offence created by paragraph (2) or (3), on summary conviction to a fine not exceeding level 4 on the standard scale.]
(6) Nothing in paragraph (2) or (3) is to be construed as requiring any person to answer any question or give any information if to do so might incriminate them.