(1) A person who without reasonable excuse fails to comply with the requirements of -
section 1202 (disclosure required: business documents etc), or
section 1204 (disclosure required: business premises),
commits an offence.
(2) Where an offence under this section is committed by a body corporate, an offence is also committed by every officer of the body who is in default.
(3) A person guilty of an offence under this section 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.
(4) References in this section to the requirements of section 1202 or 1204 include the requirements of regulations under that section.