(1) A person who, without reasonable excuse, fails to comply with a requirement under section 1092A commits an offence.
(2) Where an offence under this section is committed by a firm, an offence is also committed by every officer of the firm who is in default.
(3) A person guilty of an offence under this section is liable -
(a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
(b) on summary conviction -
(i) in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates' court or a fine (or both);
(ii) in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both) and, for continued contravention, a daily default fine not exceeding one-fifth of the statutory maximum;
(iii) in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both), and, for continued contravention, a daily defau
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