Section 1191 | Offences

(1)Regulations under section 1188 ... may provide that it is an offence for a person—^F1

(a)to fail to comply with a requirement under the regulations to send a statement to the registrar;

(b)knowingly or recklessly to send a statement under the regulations to the registrar that is misleading, false or deceptive in a material particular.

(2)The regulations may provide that a person guilty of such an offence is liable—

(a)on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);

(b)on summary conviction—

(i)in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or to a fine not exceeding the statutory maximum (or both);^F2

(ii)in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum (or both).

(3)In relation to an offence committed before 2 May 2022, for “the general limit in a magistrates’ court” in subsection (2)(b)(i) substitute “ six months ”.^F3F4