Offences and penalties16
1
Any person contravening any provision of regulation 3, 6, 7, 8, or 14 of these Regulations shall be guilty of an offence and liable—
a
on summary conviction, to a fine not exceeding the statutory maximum; or
b
on conviction on indictment, to a fine or to imprisonment for a term not exceeding two years or to both.
2
Where a Scottish partnership is guilty of an offence under these Regulations in respect of any act or default which is shown to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a partner in the partnership, he, as well as the partnership, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.