Collection and enforcement
F132DOrders under section 32A: offences
(1)
A person who fails to comply with the requirements of—
(a)
an order under section 32A, or
(b)
any regulation under section 32C which is designated by the regulations for the purposes of this paragraph,
commits an offence.
(2)
It shall be a defence for a person charged with an offence under subsection (1) to prove that the person took all reasonable steps to comply with the requirements in question.
(3)
A person guilty of an offence under subsection (1) shall be liable on summary conviction to a fine not exceeding level two on the standard scale.