27(1)If paragraph 21 or 23 above is contravened, the seller shall be guilty of an offence.E+W+S
(2)If paragraph 26 above is contravened, the consignor shall be guilty of an offence.
(3)If, in the case of any rail vehicle used on a journey to carry solid fuel—
(a)the authority responsible for railway traffic at the place of loading or any person employed by that authority wilfully prevents or impedes the attachment to the vehicle of the document required by paragraph 23 or 26 above, or
(b)any person, being a person concerned in the sale, carriage or delivery of that fuel, wilfully removes, defaces or alters any such document attached to the vehicle,
that authority or person shall be guilty of an offence.