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