It is an offence for a person knowingly 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 conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
on summary conviction—
in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates' court or a fine (or both);
in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both);
in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both).