A person commits an offence if, in purported compliance with a requirement imposed by an unexplained wealth order, the person—
makes a statement that the person knows to be false or misleading in a material particular, or
recklessly makes a statement that is false or misleading in a material particular.
A person guilty of an offence under this section is liable—
on summary conviction, to imprisonment for a term not exceeding 12 months, or to a fine not exceeding the statutory maximum, or to both, or
on conviction on indictment, to imprisonment for a term not exceeding 2 years, or to a fine, or to both.