A person commits an offence if without reasonable excuse the person fails to comply with any requirement of an information notice served under section 167 before the end of the period mentioned in subsection (2).
The period referred to in subsection (1) is the period of 21 days beginning with the day on which the information notice is served.
A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
A person commits an offence if the person—
makes any statement purporting to comply with a requirement of an information notice which he knows to be false or misleading in a material respect, or
recklessly makes such a statement which is false or misleading in a material respect.
A person guilty of an offence under subsection (4) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.