(1)Each statement of accounts prepared under section 96A must, when delivered to the Commission, be accompanied by a declaration which complies with subsection (2) and is signed by the responsible person.
(2)The declaration must state—
(a)that the responsible person has examined the statement in question; and
(b)that to the best of that person's knowledge and belief it is a complete and correct statement of accounts as required by law.
(3)A person commits an offence if—
(a)that person knowingly or recklessly makes a false declaration under this section; or
(b)subsection (1) is contravened without reasonable excuse at a time when that person is the responsible person in the case of the recognised third party to which the statement of accounts relates.]