It is an offence for a person, without reasonable excuse, to—
deliver or cause to be delivered to the registrar, for any purpose of the Companies Acts, a document that is misleading, false or deceptive in a material particular, or
make to the registrar, for any purpose of the Companies Acts, a statement that is misleading, false or deceptive in a material particular.
Where the offence is committed by a firm, every officer of the firm who is in default also commits the offence.
A person guilty of an offence under this section is liable—
on summary conviction in England and Wales, to a fine;
on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale;
on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale.