(1) A person is guilty of an oaffence where he or she -

(a) provides information or documentation or gives evidence to -

(i) a relevant office,

(ii) a member of a relevant office, or

(iii) an adjudication officer,

in the performance of their respective functions, and

(b) knows, or ought reasonably to know, the information, documentation or evidence, as the case may be, to be false or misleading in a material respect.

(2) A person guilty of an offence under subsection (1) is liable -

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 2 years, or both, or

(b) on conviction on indictment, to a fine or imprisonment for a term not exceeding 5 years, or both.