Section 58(3)

Any person who— shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale. fails without reasonable excuse to comply with the requirements of a notice served on him in pursuance of this section; or in furnishing any information in compliance with such a notice, makes any statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular,

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Source: legislation.gov.uk · retrieved 2026-07-30