Betting and Gaming Duties Act 1981

7 (1) Any person who—

(a) contravenes or fails to comply with any of the provisions of regulations made under paragraph 3 above, or

(b) obstructs any officer in the exercise of his functions in relation to the duty on gaming licences,

shall be guilty of an offence and liable on summary conviction to a penalty of £500 or treble the amount of the duty which is unpaid or payment of which is sought to be avoided, as the case may be, whichever is the greater.

(2) Where a person is convicted under sub-paragraph (1) above in respect of a failure to comply with the provisions of regulations made under this Schedule and the failure continues after his conviction then, unless he has reasonable excuse for the continuance of the failure, he shall be guilty of a further offence under this paragraph and may, on conviction, be punished accordingly.

(3) Any person who—

(a) in connection with the duty on gaming licences, makes any statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular, . . . F1 , or

[F2 (aa) in that connection, with intent to deceive, produces or makes use of any book, account, record, return or other document which is false in a material particular, or]

(b) is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion, by him or any other person, of gaming licence duty,

shall be guilty of an offence and liable—

(i) on summary conviction to a penalty of the prescribed sum or, if greater, treble the amount of the duty which is unpaid or payment of which is sought to be avoided, as the case may be, or to imprisonment for a term not exceeding six months or to both, or

(ii) on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding [F3 the maximum term] or to both.

[F4 (4) In sub-paragraph (3) above, “the maximum term” means two years in the case of an offence under paragraph (a) and seven years in the case of an offence under paragraph (aa) or (b) of that sub-paragraph.]

[F5 (5) In sub-paragraphs (1)(b) and (3)(a) above references to the duty on gaming licences include amounts payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) above.

(6) In ascertaining for the purposes of sub-paragraph (1) or (3) above the amount of the duty which is unpaid or payment of which is sought to be avoided, an amount payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) above shall be treated as an amount of duty.]

Textual Amendments

F1 Words repealed by Finance Act 1988 (c. 39, SIF 40:1), ss. 12(4)(a)(6), 148, Sch. 14 Pt. I Note 3.

F2 Sch. 2 para. 7(3)(aa) inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(4)(b)(6)

F3 Words substituted by Finance Act 1988 (c. 39, SIF, 40:1), s. 12(4)(c)(6)

F4 Sch. 2 para. 7(4) inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(4)(d)(6)

F5 Sch. 2 para. 7(5)(6) inserted by Finance Act 1991 (c. 31, SIF 12:2), s. 6(8)

Modifications etc. (not altering text)

C1 Para. 7(1): Criminal Justice Act 1982 (c. 48. SIF 39:1), ss. 38, 46 (E.W.) and Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G (S.) apply (increase of fines and substitution of references to levels on the standard scale)

C2 Para. 7(3) amended by Finance Act 1985 (c. 54, SIF 12:2), s. 10(5)(6)(g)