The Act - an Overview Part 5: General Section 34: Reports and information
102.Subsection (1)places a duty on local authorities, verifiers and certifiers to provide the Scottish Ministers with reports or information on their functions under the Act. Ministers might, for example, require information in relation to performance measures set by them.
103.Subsection (2) creates an offence where any local authority, verifier or certifier knowingly or recklessly provides information under subsection (1) which is false or misleading.