Section 118: Offences
311.Subsections (1) and (2) make it an offence to fail without reasonable excuse to comply with a requirement in notice, which includes providing in response to a notice incorrect information which the defendant either (i) fails to take reasonable steps to verify or (ii) knows to be incorrect. However, subsection (3) provides that an offence is not committed if there were no steps that the person could reasonably have taken to verify the information or to have it verified.
312.Subsection (4) provides that a person guilty of an offence under this section is liable on summary conviction to a maximum penalty of a level 4 fine (currently up to £2,500).