Commentary on Sections Part 5: Enforcement. Section 147: Offence where enforcement notice not complied with
This section deals with offences for not complying with an enforcement notice. The maximum level of fine, on summary conviction, is increased to £100,000. A person can be convicted and fined on indictment for this type of offence. The courts when determining the level of fine shall have regard to any financial benefit which has accrued or appears likely to have accrued, in consequence of the offence. The section also provides that a person found guilty of an offence, and who continues not to comply with a notice, may be guilty of a further offence, and subsequently, of still further offences until there is compliance with a notice.