s 60 Supply of false or misleading information to Commission etc.
(1) It is an offence for a person knowingly or recklessly to provide the Commission with information which is false or misleading in a material particular if the information is provided— (a) in purported compliance with a requirement imposed by or under this Act, or (b) otherwise than as mentioned in paragraph (a) but in circumstances in which the person providing the information— (i) intends, or (ii) could reasonably be expected to know, that it would be used by the Commission for the purpose of discharging its functions under this Act. (2) It is an offence for a person wilfully to alter, suppress, conceal or destroy any document which the person is or is liable to be required, by or under this Act, to produce to the Commission. (3) A person guilty of an offence under this section is liable— (a) on summary conviction, to a fine not exceeding the statutory maximum; (b) on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both. (4) In this section references to the Commission include references to any person conducting an inquiry under section 46.