Prospective
(1)A person required to provide information by a notice under section 197 commits an offence if the person fails, without reasonable excuse, to provide the information.
(2)A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(3)A person required to provide information by a notice under section 197 commits an offence if the person, in purported compliance with the notice, knowingly provides information which is false or misleading in a material respect.
(4)A person guilty of an offence under subsection (3) is liable on summary conviction, or on conviction on indictment, to a fine.
Commencement Information
I1S. 198 not in force at Royal Assent, see s. 212