(1) A person commits an offence who knowingly or recklessly makes to an auditor of a company a statement (oral or written) that—
(a) conveys or purports to convey any information or explanations which the auditor requires, or is entitled to require, under section 499, and
(b) is misleading, false or deceptive in a material particular.
(2) A person guilty of an offence under subsection (1) 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,
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