13.—(1) A person who fails to comply with a duty imposed on him by regulation 4, 5, 6, 7, or 9 shall be guilty of an offence.
(2) If a person purports to comply with his duty under regulation 9(1)(b)(ii), or under regulation 9(1)(b)(ii) as applied by regulation 9(3)(a), by making a record which he knows is false in a material particular, he shall be guilty of an offence.
(3) If a person purports to comply with his duty under regulation 9(3)(b) by reference to evidence which he knows is false in a material particular, he shall be guilty of an offence.
(4) If a person, with intent to deceive, alters—
(a)any record kept for the purposes of regulation 5(2), 6(2), 9(1)(b)(ii), or regulation 9(1)(b)(ii) as applied by regulation 9(3)(a), or
(b)any evidence kept for the purposes of regulation 9(3)(b),
he shall be guilty of an offence.