(1) A person who fails to comply with a requirement under section 349 without delay commits an offence unless it was not reasonably practicable for him to provide the required information or explanation.
(2) A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(3) A person commits an offence who knowingly or recklessly makes to an independent assessor a statement (oral or written) that—
(a) conveys or purports to convey any information or explanations which the independent assessor requires, or is entitled to require, under section 349, and
(b) is misleading, false or deceptive in a material particular.
(4) A person guilty of an offence under subsection (3) is liable—
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