5(1)A person commits an offence if in purported compliance with a requirement under paragraph 1 to provide information, the person—
(a)provides information which the person knows to be false in a material particular, or
(b)recklessly provides information which is false in a material particular,
but a prosecution may be instituted in England and Wales only with the consent of the Director of Public Prosecutions.
(2)A person guilty of an offence under sub-paragraph (1) is liable—
(a)on conviction on indictment to imprisonment for a term not exceeding two years or a fine or to both,
(b)on summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months or a fine of an amount not exceeding the statutory maximum or to both, and
(c)on summary conviction in Scotland, to imprisonment for a term not exceeding six months or a fine of an amount not exceeding the statutory maximum or to both.
(3)In relation to an offence committed before section 154(1) of the Criminal Justice Act 2003 (c. 44) comes into force, sub-paragraph (2)(b) has effect as if for “twelve” there were substituted “six”.