Section 163 Criminal offence
United Kingdom
(1)
A person who promotes arrangements in breach of section 159(1) commits an offence.
(2)
A person who commits an offence under this section is liable—
(a)
on summary conviction, to—
(i)
in England and Wales, a fine, or
(ii)
in Scotland or Northern Ireland, a fine not exceeding the statutory maximum, or
(b)
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.