39.—(1) Any person who —
(a)contravenes or fails to comply with paragraph (5) of regulation 26 or paragraph (4) or (5) of regulation 33;
(b)contravenes any of the prohibitions in paragraph (1) of regulation 27;
(c)to the extent that contravention or failure to comply with regulation 28 does not constitute an offence under regulation 38, contravenes or fails to comply with regulation 28; or
(d)fails to comply with a notice served upon him or her under the Import Provisions,
is guilty of an offence.
(2) Subject to paragraph (3), a person guilty of an offence under this Part of these Regulations is liable —
(a)on summary conviction to a fine not exceeding the statutory maximum; or
(b)on conviction on indictment to imprisonment for a term not exceeding two years, to a fine or to both.
(3) A person guilty of an offence under regulation 38 is liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding three months or to both.