(1) An insurance undertaking shall -
(a) make available its financial statements prepared in accordance with section 290 or 293 of the Principal Act for public inspection at its head office, and
(b) make available to the public copies of its financial statements on request at a price which does not exceed the cost of making the copy.
(2) A person who contravenes paragraph (1) shall be guilty of an offence and shall be liable on summary conviction to a class A fine or imprisonment for a term not exceeding 6 months or both.