451Punishment for furnishing false information

1

A person commits an offence if in purported compliance with a requirement under section 447 to provide information—

a

he provides information which he knows to be false in a material particular;

b

he recklessly provides information which is false in a material particular.

2

A person guilty of an offence under this section is liable on conviction to imprisonment or a fine or to both.

3

Sections 732 (restriction on prosecutions), 733 (liability of individuals for corporate default) and 734 (criminal proceedings against unincorporated bodies) apply to an offence under this section.