SCHEDULE 5ATerrorist financing investigations: disclosure orders
F1PART 2Scotland
Offences
21
(1)
A person commits an offence if without reasonable excuse the person fails to comply with a requirement imposed under a disclosure order.
(2)
A person guilty of an offence under sub-paragraph (1) is liable on summary conviction to—
(a)
imprisonment for a term not exceeding 6 months,
(b)
a fine not exceeding level 5 on the standard scale, or
(c)
both.
(3)
A person commits an offence if, in purported compliance with a requirement imposed under a disclosure order, the person—
(a)
makes a statement which the person knows to be false or misleading in a material particular, or
(b)
recklessly makes a statement which is false or misleading in a material particular.
(4)
A person guilty of an offence under sub-paragraph (3) is liable—
(a)
on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum or to both, or
(b)
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.