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(1)Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.
[F2(2)A person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.]
(3)Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.
(4)In this section “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to [F3the Secretary of State, the Scottish Ministers, the National Assembly for Wales or (in relation to Northern Ireland) the Department of Agriculture and Rural Development, as the case may be].]
Textual Amendments
F1S. 68A added by Finance Act 1982 (c. 39, SIF 40:1), s. 11(2)
F2S. 68A(2) substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(2)(6)
F3Words in s. 68A(4) substituted (15.11.2001) by S.I. 2001/3686, reg. 6(7)(a)