Chapter 3: Enforcement Section 32: Failure to comply with enforcement notice
This Section makes it an offence for a recipient of an enforcement notice to fail to comply with that notice. A person guilty of an offence under this Section is liable to a fine of the type set out in subsection (9).
	Subsection (2) sets out that it is a defence to this offence for the recipient of the notice to show that they took all reasonable steps to comply with the notice. Subsection (3) provides that a person is taken to have shown that fact where sufficient evidence is adduced to raise this as an issue and the contrary is not proven beyond reasonable doubt. When considering the defence, the relevant courts may consider evidence provided to show the recipient’s effort to comply with the notice as well as any evidence demonstrating the recipient could have undertaken additional effort to comply with the notice.
	A person charged with an offence under this Section must serve a notice on a prosecutor or obtain the permission of the court if that person intends to rely on a defence under subsection (2), which involves a third party allegation. "Third party allegation" is defined in subsection (5) to mean the act or omission of another person or reliance on information provided by another person.
	Subsection (7) states that in England, Wales or Northern Ireland the prosecutor must be notified 7 days in advance of the hearing of the proceedings and subsection (8) states that in Scotland the prosecutor must be notified ten days before the trial diet or where there is an intermediate diet, at or before this diet.