673. Treasury shares: offences
(1) If a company contravenes any of the provisions of this Chapter (except section 671 (notice of cancellation)), a contravention of these Regulations is committed by-
(a) the company, and
(b) every officer of the company who is in default.
(2) A person who commits a contravention of this Chapter (except section 671 (notice of cancellation)) is liable to a level 2 fine.