PART IX MISCELLANEOUS AND GENERAL
69Untrue declarations, etc.
F1(1)
If any person—
(a)
makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Ministry or to any authorised officer, any declaration, notice, certificate or other document whatsoever; or
(b)
makes any statement in answer to any question put to him by an authorised officer which he is required by or under any enactment to answer;
being a document or statement produced or made by him or on his behalf for any purpose of any transferred excise duty, which is untrue in any material particular, he shall be guilty of an offence.
(2)
Where, by reason of any such document or statement as is mentioned in subsection (1), the full amount of any duty payable is not paid or any overpayment is made in respect of any allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be a civil debt which is recoverable summarily by the Ministry.
(3)
Without prejudice to subsection (2), where any person who commits an offence under this section does so either knowingly or recklessly, he shall be guilty of an offence and shall be liable—
(a)
on summary conviction, to imprisonment for a term not exceeding one year or to a fine not exceedingF2 level 5 on the standard scale, or to both;
(b)
on conviction on indictment, to imprisonment for a term not exceeding two years or toF2 an unlimited fine, or to both.
(4)
Without prejudice to subsection (2), where any person commits an offence under this section in such circumstances that he is not liable under subsection (3), he shall be liable on summary conviction to a fine not exceedingF2 level 3 on the standard scale.