the expiration of the initial period, it shall be the duty of the operator of the mine to give notice of the proposed abandonment to SEPA at least six months before the abandonment takes effect. (2) A notice under subsection (1) above shall contain such information (if any) as is prescribed for the purpose, which may include information about the operator's opinion as to any consequences of the abandonment. (3) A person who fails to give the notice required by subsection (1) above shall be guilty of an offence and liable --  (a) on summary conviction, to a fine not exceeding the statutory maximum; (b) on conviction on indictment, to a fine. (4) A person shall not be guilty of an offence under subsection (3) above if --  (a) the abandonment happens in an emergency in order to avoid danger to life or health; and (b) notice of the abandonment, containing such information as may be prescribed, is given as soon as reasonably practicable after the abandonment has happened. (5) Where the operator of a mine is --  (a) the Accountant in Bankruptcy acting as permanent or interim trustee in a sequestration (within the meaning of the M28 Bankruptcy (Scotland) Act 1985); or (b) the official receiver acting in a compulsory capacity, e shall not be guilty of an offence under subsection (3) above by reason of any failure to give the notice required by subsection (1) above if, as soon as is reasonably practicable (whether before or after the