s 122F Offences
(1) If a person (“A”) fails to comply with a requirement imposed on A under section 122B or 122C the FCA may certify that fact in writing to the court. (2) If the court is satisfied that A failed without reasonable excuse to comply with the requirement, it may deal with A (and where A is a body corporate, any director or other officer) as if A (or as the case may be the director or officer) were in contempt. (3) A person (“B”) who, in purported compliance with a requirement imposed on B under section 122B or 122C— (a) provides information which B knows to be false or misleading in a material particular; or (b) recklessly provides information which is false or misleading in a material particular; is guilty of an offence. (4) A person guilty of an offence under subsection (3) is liable— (a) on summary conviction— (i) in England and Wales, to imprisonment for a term not exceeding three months or a fine, or both; (ii) in Scotland, to imprisonment for a term not exceeding three months or a fine not exceeding the statutory maximum, or both; (iii) in Northern Ireland, to imprisonment for a term not exceeding three months or a fine not exceeding the statutory maximum, or both; (b) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine, or both. (5) Any person who intentionally obstructs the exercise of any rights conferred by a warrant under section 122D is guilty of an offence and liable on summary conviction— (a) in England and Wales, to imprisonment for a term not exceeding three months or a fine, or both; (b) in Scotland, to imprisonment for a term not exceeding three months or a fine not exceeding level 5 on the standard scale, or both; (c) in Northern Ireland, to imprisonment for a term not exceeding three months or a fine not exceeding level 5 on the standard scale, or both. (6) In this section— (a) “court” means— (i) the High Court; (ii) in Scotland, the Court of Session; (b) “officer”, in relation to a limited liability partnership, means a member of the partnership.