(1) A third person who
—
(a) pays
an amount to the judgment creditor under an earnings appropriation order; or
(b)
retains an amount under section 39,
must give the judgment
debtor a written notice containing details of the amounts.
(2) A person who
knowingly makes a statement in a notice given under subsection (1) that is
false or misleading in a material particular commits an offence.
Penalty: Imprisonment for 12 months.