13.—(1) A person who fails to comply with a duty imposed by regulation 4, 5, 6, 7, or 9 shall be guilty of an offence.
(2) If a person purports to comply with a duty under regulation 9(1)(b)(ii), or under regulation 9(1)(b)(ii) as applied by regulation 9(3)(a), by intentionally making a record known to be false in a material particular, that person shall be guilty of an offence.
(3) If a person purports to comply with the duty under regulation 9(3)(b) by reference to evidence known to be false in a material particular, that person shall be guilty of an offence.
(4) If a person, with intent to deceive, alters—
(a)any record kept for the purposes of regulation 5(2), 6(2), 9(1)(b)(ii), or regulation 9(1)(b)(ii) as applied by regulation 9(3)(a), or
(b)any evidence kept for the purposes of regulation 9(3)(b),
that person shall be guilty of an offence.