s 1112 False statements: basic offence
(1) It is an offence for a person, without reasonable excuse, to— (a) deliver or cause to be delivered to the registrar, for any purpose of the Companies Acts, a document that is misleading, false or deceptive in a material particular, or (b) make to the registrar, for any purpose of the Companies Acts, a statement that is misleading, false or deceptive in a material particular. (2) Where the offence is committed by a firm, every officer of the firm who is in default also commits the offence. (3) A person guilty of an offence under this section is liable— (a) on summary conviction in England and Wales, to a fine; (b) on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale; (c) on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale.