Regulation 12 Failure by an eligible Scottish partnership to comply with information duties
(1)
If an eligible Scottish partnership fails to comply with a duty under regulation 10 or 11 to take steps or give notice, an offence is committed by—
(a)
the eligible Scottish partnership, and
(b)
every officer of the eligible Scottish partnership who is in default.
(2)
A person guilty of an offence under this regulation is liable—
(a)
on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
(b)
on summary conviction—
(i)
in England and Wales, to imprisonment for a term not exceeding three months or a fine (or both);
(ii)
in Scotland and Northern Ireland, to imprisonment for a term not exceeding three months or to a fine not exceeding the statutory maximum (or both).