PART 1Registration of overseas entities
False statements
F132AFalse statements: aggravated offence
(1)
It is an offence for a person knowingly to—
(a)
deliver or cause to be delivered to the registrar, for the purposes of this Part, a document that is misleading, false or deceptive in a material particular, or
(b)
make to the registrar, for the purposes of this Part, a statement that is misleading, false or deceptive in a material particular.
(2)
Where the offence is committed by a legal entity, every officer of the entity who is in default also commits the offence.
(3)
A person guilty of an offence under this section is liable—
(a)
on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
(b)
on summary conviction—
(i)
in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);
(ii)
in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both);
(iii)
in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both).