Regulation 32 Offences in relation to this Part
(1)
If an eligible Scottish partnership makes any default in complying with any of the duties in regulation 19, 20, and 23 to 31, 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 on summary conviction to a fine not exceeding level 3 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 3 on the standard scale.