26.—(1) A person guilty of an offence of illegal employment under paragraph 14 or illegal payment under paragraph 15 is, on summary conviction, liable to a fine not exceeding level 5 on the standard scale; and on a prosecution for such an offence it is sufficient to allege that the person charged was guilty of an illegal employment or payment as the case may be.
(2) Any person charged with an offence of illegal employment or payment may be found guilty of that offence, notwithstanding that the act constituting the offence amounted to a corrupt or illegal practice.