(1) Regulations under section 1188 or 1189 may provide that it is an offence for a person—
(a) to fail to comply with a requirement under the regulations to send a statement to the registrar;
(b) knowingly or recklessly to send a statement under the regulations to the registrar that is misleading, false or deceptive in a material particular.
(2) The regulations may provide that a person guilty of such an offence 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
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