145.New section 14A(1) provides whom this section applies to.
Subsection (1)(a) specifies those who are required to provide the information necessary to trace and, in the case of a maintenance application made under section 4, identify the non-resident parent, and to assess and collect the maintenance liability.
Subsection (1)(b) enables the Secretary of State to apply the section to other persons.  It is intended to specify for example, employers of non-resident parents and accountants.
146.New section 14A(2) introduces an offence of knowingly making a false statement or representation or knowingly providing, or allowing to be provided, information which is false.
147.New section 14A(3) introduces an offence of failure to provide information when required by the Secretary of State to do so.
148.New section 14A(4) provides that if a person has a reasonable excuse for failing to comply with the Secretary of State’s request he may use this as a defence.
149.New section 14A(5) provides that if a person is found guilty of either new offence, he will be subject on conviction to a fine of up to £1000.
Part 1: Child Support. Commentary on Sections Information New section 14A: Information – offences