113B(1)  Where a person fraudulently or negligently–

(a)makes any incorrect statement or declaration in connection with establishing entitlement to statutory sick pay or statutory maternity pay, or

(b)produces any incorrect document or record or provides any incorrect information of a kind mentioned in–

(i)regulations under 5(1)(i) and (5), so far as relating to statutory sick pay or statutory maternity pay,

(ii)regulations under section 130 or 132, or

(iii)regulations under section 153(5)(b) of the Contributions and Benefits Act,

he is liable to a penalty not exceeding £3,000.

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