9(1)A person who—U.K.
(a)is required by notice under paragraph 7 or 8(1)(a) above to deliver up a licence, and
(b)fails to comply with the requirement contained in the notice,
commits an offence.
(2)A person committing such an offence is liable on summary conviction to a penalty not exceeding whichever is the greater of—
(a)level 3 on the standard scale, and
(b)five times the annual duty shortfall.
(3)The “annual duty shortfall” means the difference between—
(a)the duty that would have been payable for a licence for a period of twelve months if the vehicle had been correctly described in the application, and
(b)that duty payable in respect of a licence for a period of twelve months in respect of the vehicle as described in the application.
For this purpose the amount of the duty payable shall be ascertained by reference to the rates in force at the beginning of the relevant period.