Notices and information
38Duty to provide information: offences
(1)
A person commits an offence if—
(a)
he is required under section 35 or 36 or in pursuance of section 37 to provide information to F1ISA, and
(b)
he fails, without reasonable excuse, to provide the information.
(2)
A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.