5

If a person contravenes any duty, or requirement imposed, under Article 12A or 12B he commits an offence.

6

In any proceedings brought against a person in respect of a contravention of a requirement imposed under Article 12A(3) or 12B(4) to produce documents it is a defence for him to prove—

a

that the documents were not in his possession; and

b

that it was not reasonably practicable for him to comply with the requirement.

7

If an official or agent of a trade union or employers' association—

a

destroys, mutilates or falsifies, or is privy to the destruction, mutilation or falsification of, a document relating to the financial affairs of the trade union or employers' association; or

b

makes, or is privy to the making of, a false entry in any such document,

he commits an offence unless he proves that he had no intention to conceal the financial affairs of the trade union or employers' association or to defeat the law.

8

If such a person fraudulently—

a

parts with, alters or deletes anything in any such document; or

b

is privy to the fraudulent parting with, fraudulent alteration of or fraudulent deletion in, any such document,

he commits an offence.

9

If a person in purported compliance with a duty, or requirement imposed, under Article 12A or 12B to provide an explanation or make a statement—

a

provides or makes an explanation or statement which he knows to be false in a material particular; or

b

recklessly provides or makes an explanation or statement which is false in a material particular,

he commits an offence.

Penalties and prosecution time limits13A

1

A person guilty of an offence under Article 13 is liable on summary conviction—

a

in the case of an offence under paragraph (1) or (5), to a fine not exceeding level 5 on the standard scale; PART II (b) in the case of an offence under paragraph (4), (7), (8) or (9), to imprisonment for a term not exceeding six months or to a fine not exceeding level 5 on the standard scale or to both.

2

Proceedings for an offence under Article 13(1) relating to the duty imposed by Article 1 l(2) may be commenced at any time before the end of the period of three years beginning with the date when the offence was committed.

3

Proceedings for any other offence under Article 13(1) may be commenced—

a

at any time before the end of the period of six months beginning with the date when the offence was committed, or

b

at any time after the end of that period but before the end of the period of twelve months beginning with the date when evidence sufficient in the opinion of the Certification Officer to justify the proceedings came to his knowledge;

but no proceedings may be commenced by virtue of sub-paragraph (b) after the end of the period of three years beginning with the date when the offence was committed.

4

For the purposes of paragraph (3)(b), a certificate signed by or on behalf of the Certification Officer which states the date on which evidence sufficient in his opinion to justify the proceedings came to his knowledge shall be conclusive evidence of that fact.

5

A certificate stating that matter and purporting to be so signed shall be deemed to be so signed unless the contrary is proved.

6

For the purposes of this Article proceedings are commenced when a complaint charging the commission of the offence is made.