[F1(2A)A person who makes a declaration or statement which—

(a)is required to be made in respect of a vehicle by regulations under section 22, and

(b)to his knowledge is either false or in any material respect misleading,

is guilty of an offence.]

(3)A person who—

(a)is required by [F2virtue of] this Act to furnish particulars relating to, or to the keeper of, a vehicle, and

(b)furnishes particulars which to his knowledge are either false or in any material respect misleading,

[F3(3A)A person who, in supplying information or producing documents for the purposes of any regulations made under section 61A—

(a)makes a statement which to his knowledge is false or in any material respect misleading or recklessly makes a statement which is false or in any material respect misleading, or

(b)produces or otherwise makes use of a document which to his knowledge is false or in any material respect misleading,

is guilty of an offence.

F3(3B)A person who—

(a)with intent to deceive, forges, alters or uses a certificate issued by virtue of section 61A;

(b)knowing or believing that it will be used for deception lends such a certificate to another or allows another to alter or use it; or

(c)without reasonable excuse makes or has in his possession any document so closely resembling such a certificate as to be calculated to deceive,

is guilty of an offence.]

(4)A person guilty of an offence under this section is liable—

(a)on summary conviction, to a fine not exceeding the statutory maximum, and

(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.