[45FOffences relating to notices under section 45C or 45DU.K.
This section has no associated Explanatory Notes
(1)A person is guilty of an offence if—
(a)the person is given a notice under section 45C or 45D,
(b)the person is required to comply with the notice,
(c)the person fails to do so, and
(d)the person does not have a reasonable excuse for that failure.
(2)A person is guilty of an offence if, in purporting to comply with a notice under section 45C or 45D, the person—
(a)provides information which is false in a material respect, and
(b)knows that the information is false in that respect or is reckless as to whether it is false in that respect.
(3)A person who is guilty of an offence under subsection (1) or (2) is liable on summary conviction—
(a)in England and Wales, to a fine, and
(b)in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale.
(4)If an offence under this section is committed by a body corporate with the consent or connivance of an officer of the body, the officer, as well as the body, is to be treated as having committed the offence.
(5)In subsection (4) a reference to an officer of a body includes a reference to—
(a)a director, manager or secretary,
(b)a person purporting to act as a director, manager or secretary, and
(c)if the affairs of the body are managed by its members, a member.
(6)Where an offence under this section is committed by a partnership (whether or not a limited partnership) subsection (4) has effect, but as if a reference to an officer of the body were a reference to—
(a)a partner, and
(b)a person purporting to act as a partner.]