SG15440 - Introduction and the law: the law on security: Aggregates Levy: penalty for failure to provide security
Section 26(3) of the Finance Act 2001 provides
A person who is responsible for any aggregate being subjected to commercial exploitation in the United Kingdom is guilty of an offence if, at the time it is so subjected-
(a) he has been required to give security under this section; and
(b) he has not complied with that requirement.
Section 26(4) of the Act provides
A person guilty of an offence under this section shall be liable, on summary conviction, to a penalty of level 5 on the standard scale.
Under section 37 of the Criminal Justice Act 1982 (as amended by Section 17(1) of the Criminal Justice Act 1991), a penalty of level 5 is currently £5,000.