Offences and penalties relating to contributionsN.I.
57. For section 108 of the Administration Act there shall be substituted the following sections—
“Offences relating to contributions.
108.—(1) Any person who is knowingly concerned in the fraudulent evasion of any contributions which he or any other person is liable to pay shall be guilty of an offence.
(2) A person guilty of an offence under this section shall be liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding 7 years or to a fine or to both;
(b)on summary conviction, to a fine not exceeding the statutory maximum.
Art. 108A rep. by SI 1999/671”