After section 14 of the 1991 Act there shall be inserted—
(1)This section applies to—
(a)persons who are required to comply with regulations under section 4(4) or 7(5); and
(b)persons specified in regulations under section 14(1)(a).
(2)Such a person is guilty of an offence if, pursuant to a request for information under or by virtue of those regulations—
(a)he makes a statement or representation which he knows to be false; or
(b)he provides, or knowingly causes or knowingly allows to be provided, a document or other information which he knows to be false in a material particular.
(3)Such a person is guilty of an offence if, following such a request, he fails to comply with it.
(4)It is a defence for a person charged with an offence under subsection (3) to prove that he had a reasonable excuse for failing to comply.
(5)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.”