Sch 2 para 13
(1) A person commits an offence if without reasonable excuse he— (a) fails to comply with a notice under paragraph 9 or an order under paragraph 12(2), (b) falsifies anything provided or produced in accordance with a notice under paragraph 9 or an order under paragraph 12(2), or (c) makes a false statement in giving oral evidence in accordance with a notice under paragraph 9. (2) A person who is guilty of an offence under this paragraph shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.