47 Failure to comply with notice.U.K.
(1)A person who fails to comply with an enforcement notice, an information notice or a special information notice is guilty of an offence.
(2)A person who, in purported compliance with an information notice or a special information notice—
(a)makes a statement which he knows to be false in a material respect, or
(b)recklessly makes a statement which is false in a material respect,
is guilty of an offence.
(3)It is a defence for a person charged with an offence under subsection (1) to prove that he exercised all due diligence to comply with the notice in question.
Modifications etc. (not altering text)
C1S. 47 applied (with modifications) (22.7.2016) by The Electronic Identification and Trust Services for Electronic Transactions Regulations 2016 (S.I. 2016/696), reg. 1, Sch. 2 paras. 1(g), 2