[F18E Failure to comply with fiscal mark regulations and public notices.U.K.
(1)This section applies if a person fails to comply with any requirement imposed by or under—
(a)regulations made under section 8C above, or
(b)a notice published under section 8D above.
(2)Any article in respect of which the person fails to comply with the requirement shall be liable to forfeiture.
(3)The person’s failure to comply shall attract a penalty under section 9 of the M1Finance Act 1994 (civil penalties).
(4)The Commissioners may by regulations make such provision as is mentioned in subsection (5) below about the calculation of the penalty in a case where the failure involves post-dating of any tobacco products.
For this purpose “post-dating” means that the products carry a fiscal mark (“the later period mark”) that—
(a)is not one they are required to carry by virtue of this Act, and
(b)is one they would be required to carry by virtue of this Act if the requirement to pay the duty charged on them under section 2 above took effect at a time later than that at which it in fact takes effect.
(5)The provision that may be made by regulations under subsection (4) above is for the penalty to be calculated by reference to the duty currently charged on the products.
For this purpose “the duty currently charged” on the products is the amount of the duty charged under section 2 above that would be payable on the products if the requirement to pay the duty took effect at the time of the failure.]