(1)Any person who—
(a)makes, or knowingly either causes or allows to be made, in a record required by this Part to be kept by employers any entry which he knows to be false in a material particular, or
(b)for purposes connected with the preceding provisions of this Part produces or furnishes, or knowingly either causes or allows to be produced or furnished, any wages sheet, record, list or information which he knows to be false in a material particular,
shall be guilty of an offence and liable on summary conviction to a fine not exceeding the fifth level on the standard scale.
(2)Any person who—
(a)intentionally obstructs an officer acting for the purposes of this Part of this Act in the exercise of any power conferred by section 20, or
(b)fails to comply with any requirement of such an officer made in the exercise of any such power,
shall be guilty of an offence and liable on summary conviction to a fine not exceeding the third level on the standard scale; but it shall be a defence for a person charged under this subsection with failing to comply with a requirement to prove that it was not reasonably practicable to do so.
(3)Any person who, in purported compliance with a requirement of a notice under section 20(4), knowingly or recklessly makes any statement which is false in a material particular shall be guilty of an offence and liable on summary conviction to a fine not exceeding the fifth level on the standard scale.