sentences:  2)).Sentence
  
  A person guilty of this offence is liable on conviction on indictment to imprisonment for a term not exceeding two years, or, on summary conviction, to imprisonment for a term not exceeding six months, or to a fine not exceeding £1000, or to both.This offence is created by section 8 of the Criminal Justice (Theft and Fraud Offences) Act, 2001, as recommended in 1992 by the Law Reform Commission.