Schedule 1B, paragraph 14

A person commits an offence if the person fails, without reasonable excuse, to comply with a duty under section 790G, 790H or 790HA. Where the person is a legal entity, the offence is also committed by every officer of the entity who is in default. A person guilty of an offence under this paragraph 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); in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both).

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Source: legislation.gov.uk · retrieved 2026-09-04