Part III Beer
Producing of beer
F1F252 Offences in connection with fraudulent evasion of duty.
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 the duty on any beer, he shall be liable—
(a)
on summary conviction, to a penalty of the statutory maximum 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, 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,
and, in either case, any beer in respect of which the offence was committed shall be liable to forfeiture.