s 67 Offences in connection with disclosure notices or search warrants
(1) A person commits an offence if, without reasonable excuse, he fails to comply with any requirement imposed on him under section 62 or 63. (2) A person commits an offence if, in purported compliance with any requirement imposed on him under section 62 or 63— (a) he makes a statement which is false or misleading, and (b) he either knows that it is false or misleading or is reckless as to whether it is false or misleading. “ False or misleading ” means false or misleading in a material particular. (3) A person commits an offence if he wilfully obstructs any person in the exercise of any rights conferred by a warrant under section 66. (4) A person guilty of an offence under subsection (1) or (3) is liable on summary conviction— (a) to imprisonment for a term not exceeding 51 weeks, or (b) to a fine not exceeding level 5 on the standard scale, or to both. (5) A person guilty of an offence under subsection (2) is liable— (a) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or to both; (b) on summary conviction, to imprisonment for a term not exceeding the general limit in a magistrates’ court or to a fine not exceeding the statutory maximum, or to both. (6) In the application of this section to Scotland, the reference to 51 weeks in subsection (4)(a) is to be read as a reference to 12 months. (7) In the application of this section to Northern Ireland— (a) the reference to 51 weeks in subsection (4)(a) is to be read as a reference to 6 months; and (b) the reference to 12 months in subsection (5)(b) is to be read as a reference to 6 months.