But at the moment say you are exporting your wine to the UK from France, it will be labeled as being sent to the UK and arrive in the UK and be distributed throughout the UK. Now this producer will need to register with the Scottish Government and have different labels for Scotland so likely a new production run or something, if they don't comply they get fined. So extra costs and a new production line will need established, for some it might be fine but for smaller producers they will probably just not bother and stop producing for the Scottish market.
As for the fine I am not sure how that would work, how can the Scottish Government fine a company based in France.