(1)A person commits an offence if, in purported compliance with a requirement under section 66—
(a)the person provides information that is false in a material respect, and
(b)at the time the person provides it, the person knows that it is false in a material respect or is reckless as to whether it is false in a material respect.
(2)A person who commits an offence under this section is liable—
(a)on summary conviction in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);
(b)on summary conviction in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both);
(c)on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both);
(d)on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).