s 795 Notice requiring information: offences
(1) A person who— (a) fails to comply with a notice under section 793 (notice requiring information about interests in company's shares), or (b) in purported compliance with such a notice— (i) makes a statement that he knows to be false in a material particular, or (ii) recklessly makes a statement that is false in a material particular, commits an offence. (2) A person does not commit an offence under subsection (1)(a) if he proves that the requirement to give information was frivolous or vexatious. (3) A person guilty of an offence under this section is liable— (a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both); (b) on summary conviction— (i) in England and Wales, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both); (ii) in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum (or both).