a person makes a declaration with a view to securing possession of a vehicle purported to have been delivered into the custody of a person in accordance with provision made under paragraph 3,

the declaration is that the vehicle is or was an exempt vehicle, and

the declaration is to the person’s knowledge either false or in any material respect misleading,

on summary conviction, to a fine not exceeding the statutory maximum, and

on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.