Regulation 16 Offences in relation to record keepingI1
United Kingdom
It is an offence for a person to fail, without reasonable excuse, to comply with regulation 15.
Where the offence is committed by a firm, every officer of the firm who is in default also commits the offence.
A person guilty of an offence under this regulation is liable—
on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
on summary conviction—
in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);
in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both) and, for continued contravention, a daily default fine not exceeding one-fifth of the statutory maximum;
in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both) and, for continued contravention, a daily default fine not exceeding one-fifth of the statutory maximum.