[F135False statements: aggravated offenceU.K.
(1)It is an offence for a person knowingly to—
(a)deliver or cause to be delivered to the registrar, for the purposes of this Act, a document that is misleading, false or deceptive in a material particular, or
(b)make to the registrar, for the purposes of this Act, a statement that is misleading, false or deceptive in a material particular.
(2)Where the offence is committed by a legal entity, every managing officer of the entity who is in default also commits the offence.
(3)A person guilty of an offence under this section is liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
(b)on summary conviction—
(i)in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);
(ii)in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both);
(iii)in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both).
(4)A managing officer is “in default” for the purposes of this section if they authorise or permit, participate in, or fail to take all reasonable steps to prevent, the contravention.
(5)But a corporate managing officer does not commit an offence as a managing officer in default unless one of its managing officers is in default.
(6)Where any such offence is committed by a corporate managing officer the managing officer in question also commits the offence (subject to subsection (5)).]