Subject to the following subsection, a relevant authority may serve on any person a notice requiring him to furnish to the authority, within a period or at times specified in the notice and in a form so specified, any information so specified which the authority reasonably considers that it needs for the purposes of any function conferred on the authority by this Act.
Provision may be made by regulations for restricting the information which may be required in pursuance of the preceding subsection and for determining the form in which the information is to be so required.
A person who—
fails without reasonable excuse to comply with the requirements of a notice served on him in pursuance of this section; or
in furnishing any information in compliance with such a notice, makes any statement which he knows to be false or misleading in a material particular or recklessly makes any statement which is false or misleading in a material particular,
shall be guilty of an offence.
A person guilty of an offence under this section shall be liable—
on summary conviction, to a fine not exceeding the statutory maximum; or
on conviction on indictment, to a fine or to imprisonment for a term not exceeding two years, or to both.
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