39.—(1) Any person who—
(a)contravenes paragraph (5) of regulation 26, regulation 27 or paragraph (4) or (5) of regulation 33; or
(b)fails to comply with a notice served upon him under the Import Provisions,
shall be guilty of an offence.
(2) Subject to paragraph (3), a person guilty of an offence under this Part of these Regulations shall be 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 two 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 three months or to both.