s 204 Offences in connection with production of documents
(1) A person commits an offence if, without reasonable excuse, he fails to comply with any requirement imposed on him under section 197 or 198. (2) A person guilty of an offence under subsection (1) is liable on summary conviction— (a) to imprisonment for a term not exceeding 51 weeks, or (b) to a fine not exceeding level 3 on the standard scale, or to both. (3) If a person is convicted of an offence under subsection (1) in respect of a failure to produce a document and the failure continues after the date of his conviction, the person— (a) commits a further offence, and (b) is liable on summary conviction to a fine not exceeding 2% of level 3 on the standard scale for each day on which the failure so continues. (4) A person commits an offence if, in purported compliance with any requirement imposed on him under section 198— (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. (5) “ False or misleading ” means false or misleading in a material particular. (6) A person guilty of an offence under subsection (4) 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.