A person is guilty of an offence if for any purposes connected with the carrying out by the Authority of any of its functions under this Act—
he makes any statement to the Authority which he knows to be false in a material particular; or
he recklessly makes any statement to the Authority which is false in a material particular.
A person guilty of an offence under this section shall be liable, on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding level 5 on the standard scale, or to both.