A person commits an offence if, without reasonable excuse, he fails to comply with any requirement imposed on him under section 197 or 198.
A person guilty of an offence under subsection (1) is liable on summary conviction—
to imprisonment for a term not exceeding 51 weeks, or
to a fine not exceeding level 3 on the standard scale,
or to both.
If a person is convicted of an offence under subsection (1) in respect of a failure to produce a document and the failure continues after the date of his conviction, the person—
commits a further offence, and
is liable on summary conviction to a fine not exceeding 2% of level 3 on the standard scale for each day on which the failure so continues.
A person commits an offence if, in purported compliance with any requirement imposed on him under section 198—
he makes a statement which is false or misleading, and
he either knows that it is false or misleading or is reckless as to whether it is false or misleading.
"False or misleading" means false or misleading in a material particular.
A person guilty of an offence under subsection (4) is liable—
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or to both,
on summary conviction, to imprisonment for a term not exceeding the general limit in a magistrates' court or to a fine not exceeding the statutory maximum, or to both.