Regulation 39 Offences and penalties
(1)
Any person who–
(a)
contravenes or fails to comply with regulations 26(5), 27, or 33(4) or (5); or
(b)
fails to comply with a notice served upon that person under the Import Provisions,
is guilty of an offence.
(2)
Subject to paragraph (3), a person guilty of an offence under this Part of these Regulations is liable–
(a)
on summary conviction to a fine not exceeding the statutory maximum; or
(b)
on conviction on indictment to imprisonment for a term not exceeding 2 years, to a fine or to both.
(3)
A person guilty of an offence under regulation 38 shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding 3 months or to both.