Regulation 22 Offence for failure to provide information
(1)
It is an offence for a person to fail, without reasonable excuse, to comply with regulation 19 or 21.
(2)
Where the offence is committed by a firm, every officer of the firm who is in default also commits the offence.
(3)
A person guilty of an offence under this regulation is liable on summary conviction—
(a)
in England and Wales to a fine;
(b)
in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale.