PART 9Information and records
Finance: information offences60
1
A person commits an offence if that person—
a
without reasonable excuse, refuses or fails within the time and in the manner specified (or, if no time has been specified, within a reasonable time) to comply with any request under regulation 58 (finance: powers to request information);
b
knowingly or recklessly gives any information, or produces any document, which is false in a material particular in response to such a request;
c
2
Where a person is convicted of an offence under this regulation, the court may make an order requiring that person, within such period as may be specified in the order, to comply with the request.