Section 107A

(1) A master commits an offence if the masterto requirement for ACI. (a) fails to provide ACI in accordance with section 12; (b) fails to comply with the alternative notification arrangements established by the Comptroller under section 12A; or (c) knowingly or recklessly provides incomplete or false ACI; or (d) transmits ACI in an incorrect format. (2) A master who commits an offence under this section is liable on summary conviction to a fine of ten thousand dollars or to imprisonment for one year or to both such fine and imprisonment. noncompliance