A person commits an offence if he—
fails, without reasonable excuse, to comply with section 83(1), 84(1), 84(4)(b), 85(1), 85A(2) or (6), 87(4) or 89(2)(b) , 89(2)(b) or 96ZB(3)(b) or any requirement imposed by regulations made under section 86(1); or
notifies to the police, in purported compliance with section 83(1), 84(1) or 85(1) , 85(1) or 85A(2) or (6) or any requirement imposed by regulations made under section 86(1), any information which he knows to be false.
A person guilty of an offence under this section is liable—
on summary conviction, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum or both;
on conviction on indictment, to imprisonment for a term not exceeding 5 years.
A person commits an offence under paragraph (a) of subsection (1) on the day on which he first fails, without reasonable excuse, to comply with section 83(1), 84(1) or 85(1) , 85(1) or 85A(2) or (6) or a requirement imposed by regulations made under section 86(1), and continues to commit it throughout any period during which the failure continues; but a person must not be prosecuted under subsection (1) more than once in respect of the same failure.
Proceedings for an offence under this section may be commenced in any court having jurisdiction in any place where the person charged with the offence resides or is found.