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Offences. 8.(1) If any person required to furnish estimates, returns, particulars or information under this Act fails to furnish those estimates, returns, or particulars, or that information, he shall, unless he proves that he had reasonable excuse for such failure, be liable on summary conviction to a fine not exceeding ten pounds. (2) If the failure in respect of which a person is convicted under the preceding sub-section is continued after conviction, he shall be guilty of a further offence and shall, on summary conviction thereof, be liable to a further fine not exceeding five pounds in respect of each day during which the offence continues. (3) If any person in purported compliance with a requirement to furnish estimates, returns, particulars or information, knowingly or recklessly makes a statement in those returns, estimates or particulars, or in giving that information, which is false in a material particular, he shall, without prejudice to his liability under any other enactment, be liable on summary conviction to a fine not exceeding ten pounds. (4) If any person who has made a declaration under sub-section (2) of section seven of this Act, knowingly acts in contravention of that declaration, he shall be guilty of an offence and shall be liable, on summary conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding fifty pounds, or on conviction on indictment to imprisonment for a term not exceeding two years, or to a fine not exceeding five hundred pounds, or in either case to both such imprisonment and such fine. (5) Where any offence under the foregoing provisions of this section has been committed by a body corporate, then, notwithstanding and without prejudice to the liability of that body, every person who at the time of such commission was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be liable to be prosecuted as if he had personally committed that offence and shall, if on such prosecution it is shown that he consented to or connived at, or did not exercise all such diligence as he ought in the circumstances to have exercised to prevent the offence having regard to the nature of his functions in that capacity and to all the circumstances, be liable to the like conviction and punishment as if he had personally been guilty of that offence.
© 1949 Crown Copyright
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