24(1)A person who—
(a)deliberately alters, suppresses, conceals or destroys a document to which a notice under paragraph 4 or 21, or an order under paragraph 5 or 21(3), relates; or
(b)in complying with—
(i)a notice under paragraph 4 or 21;
(ii)a non-discrimination notice;
(iii)an agreement under section 5; or
(iv)an order of a court under section 5(8) or under any provision of this Schedule,
makes any statement which he knows to be false or misleading in a material particular or recklessly makes a statement which is false or misleading in a material particular,
is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(2)Proceedings for an offence under this paragraph may (without prejudice to any jurisdiction exercisable apart from this sub-paragraph) be instituted—
(a)against any person at any place at which he has an office or other place of business;
(b)against an individual at any place where he resides, or at which he is for the time being.