A side has to be a line segment.
A line segment is perfectly straight.
A perfect geometrical circle is perfectly round and therefore is never straight.
Therefore, a circle should have technically unlimited sides.
A polygon has a set number of sides.
In geometry a polygon ( /ˈpɒlɪɡɒn/) is traditionally a plane figure that is bounded by a closed path or circuit, composed of a finite sequence of straight line segments
Therefore, a circle cannot be a regular polygon.