Section 163 | Criminal offence

(1)A person who promotes arrangements in breach of section 159(1) commits an offence.

(2)A person who commits an offence under this section is liable—

(a)on summary conviction, to—

(i)in England and Wales, a fine, or

(ii)in Scotland or Northern Ireland, a fine not exceeding the statutory maximum, or

(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.