C1Part XII General and Miscellaneous

Annotations:
Modifications etc. (not altering text)

General offences

F1170B Offence of taking preparatory steps for evasion of excise duty.

1

If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—

a

on summary conviction, to a penalty of the prescribed sum or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; and

b

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.

2

Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.