Textual Amendments
F1Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)
6(1)The regulations may provide that—U.K.
(a)a person is guilty of an offence if within such reasonable period as is found in accordance with prescribed rules he fails to deliver up a voucher that is void by virtue of provision made under paragraph 5(4);
(b)a person guilty of such an offence shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(2)The regulations may provide that a person is guilty of an offence if within such reasonable period as is found in accordance with prescribed rules he fails to deliver up a licence that is void by virtue of provision made under paragraph 5(4), and that a person guilty of such an offence shall be liable on summary conviction to a penalty of whichever is the greater of—
(a)level 3 on the standard scale;
(b)an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.
(3)The regulations may provide that where a person is convicted of an offence under provision made by virtue of sub-paragraph (2) he must pay, in addition to any penalty, an amount found in accordance with prescribed rules.
(4)The regulations may provide that if—
(a)a voucher is void by virtue of provision made under paragraph 5(4),
(b)a person seeks to set the sum concerned against the amount of any vehicle excise duty, and
(c)he knows the voucher is void,
he is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(5)The regulations may provide that a person who in connection with—
(a)obtaining a voucher for which provision is made under paragraph 5, or
(b)obtaining a refund of any sum in respect of which such a voucher is issued,
makes a declaration which to his knowledge is either false or in any material respect misleading is guilty of an offence.
(6)The regulations may provide that a person is guilty of an offence if he forges, fraudulently alters, fraudulently uses, fraudulently lends or fraudulently allows to be used by another person a voucher for which provision is made under paragraph 5.
(7)The regulations may provide that a person guilty of an offence under provision made under sub-paragraph (5) or (6) is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum, and
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.]