(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).]
Textual Amendments
F1Ss. 32, 32A substituted for s. 32 (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 172, 219(1)(2)(b); S.I. 2024/269, reg. 2(z56)