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41.—(1) Any person who—
(a)contravenes or fails to comply with any of the specified import provisions;
(b)contravenes or fails to comply with regulation 26(3), 27(5) or 35(4) or (5);
(c)contravenes any of the prohibitions in regulation 28(1);
(d)to the extent that contravention or failure to comply with regulation 29 does not constitute an offence under regulation 40, contravenes or fails to comply with regulation 29; or
(e)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 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 2 years, to a fine or to both.
(3) A person guilty of an offence under regulation 40 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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