(1)It is an offence for a person to fail to comply with a direction under section 24, unless the person proves that due diligence was exercised in order to avoid the failure.
(2)A person guilty of an offence under subsection (1) is liable—
(a)on summary conviction, to a fine not exceeding £50,000, or
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.
Commencement Information
I1S. 25 in force at 6.4.2009 by S.I. 2009/45, art. 4(a)(ii)