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19.—(1) If a relevant person fails, without reasonable excuse, to comply with regulation 18 an offence is committed by—
(a)the person, and
(b)where the person is a firm, every officer of the firm that is in default(1).
(2) For the purposes of this regulation’s application to relevant persons which are companies, a shadow director is treated as a director.
(3) A person guilty of an offence under this regulation is liable on summary conviction to a fine not exceeding level 3 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 3 on the standard scale.
See section 1121(3) of the 2006 Act for the definition of “in default”.
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