110. Any failure by the supplier to supply relevant information to the requirer as, when and how required under this Part shall be an offence under section 107 of the Administration Act(1) and there may be recovered from the supplier, on summary conviction for this offence, penalties not exceeding—
(a)for any one offence, level 3 on the standard scale; or
(b)for an offence of continuing any such failure after conviction, £40 for each day on which it is so continued.
Section 107 was substituted by Article 56 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 N.I. 10)) and amended by paragraph 5 of Schedule 4 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), paragraph 7 of Schedule 6 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and Schedule 2 to the National Insurance Contributions and Statutory Payments Act 2004 (c. 3)