Any person in public life who—
(a) makes a report to the Commission under section 28(1) which is incomplete or false in any material particular;
(b) fails to comply with section 28(5); or
(c) fails to comply with a direction given by the Commission under section 28(7),
commits an offence, and is liable on summary conviction, to a fine, which shall not be less than the value of the gift involved in the commission of the offence and to imprisonment for 3 months.