(1) A person who -

(a) fails to comply with paragraph (1) or (3) of Regulation 32,

(b) fails to comply with paragraph (1), (6) or (8) of Regulation 33,

(c) charges a sum of money for the provision of a Pension Benefit Statement under paragraph (5) or (7) of Regulation 33, or

(d) fails to comply with paragraph (1) or (5) of Regulation 34,

shall be guilty of an offence.

(2) A person guilty of an offence under paragraph (1) shall be liable -

(a) on summary conviction, to a fine not exceeding €5,000 or imprisonment for a term not exceeding one year or both, or

(b) on conviction on indictment to a fine not exceeding €25,000 or imprisonment for a term not exceeding 2 years or both.

(3) In proceedings for an offence under these Regulations, it shall be a defence for a person against whom such proceedings are brought to show that he or she made all reasonable efforts to ensure compliance with the provisions of these Regulations as are alleged to have been contravened.