198B.—Where—

(a) rent supplement has been paid in respect of a residence referred to in section 198(4B),

(b) F1167[a designated person] has, in accordance with section 198(4B), sent a notification in writing to a landlord referred to in that section, and

(c) the landlord has, following that notification, failed to provide the tax reference number referred to in section 198(4B)(b)(i)(I) or the statement referred to in section 198(4B)(b)(i)(II), by the information date referred to in that notification,

he or she shall be guilty of an offence.]