If a requirement is made of a person under section 6(1)(f) and the person-
(a) without reasonable excuse, fails to comply with the requirement; or
(b) in purported compliance with the requirement-
(i) makes a declaration, produces a document or furnishes any information that he knows to be false or misleading in a material particular; or
(ii) recklessly makes a declaration, produces a document or furnishes any information that is false or misleading in a material particular,
he commits an offence and is liable on conviction to a fine at level 3 and to imprisonment for 3 months.