[ 790F Failure by company to comply with information dutiesU.K.
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[(1)If a company fails to comply with a duty under section 790D or 790E to take steps or give notice, an offence is committed by—
(a)the company, and
(b)every officer of the company who is in default.]
[(1)If a company fails, without reasonable excuse, to comply with a duty under section 790CB, 790D, 790DA(3), 790E, 790EA, 790EB or 790EC to take steps or give a notice, an offence is committed by—
(a)the company, and
(b)every officer of the company who is in default.]
(2)A person guilty of an offence under this section is liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
(b)on summary conviction—
(i)in England and Wales, to imprisonment for a term not exceeding twelve months or a fine (or both);
(ii)in Scotland, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both);
(iii)in Northern Ireland, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum (or both).]
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