(1)Any person who, in connection with an appeal to an appeal tribunal, knowingly or recklessly provides information which is false or misleading in a material particular is guilty of an offence.
(2)Any person who without reasonable excuse—
(a)fails to provide information in connection with an appeal to an appeal tribunal which he is required to provide by rules under section 93; or
(b)fails to attend an appeal tribunal when required to do so by rules under that section,
is guilty of an offence.
(3)Any person guilty of an offence under this section is liable on summary conviction to imprisonment for a term not exceeding 6 months or a fine not exceeding level 5 on the standard scale (or both).