Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14
In this section “unmarked products” means tobacco products that are subject to fiscal marking but do not carry a compliant duty-paid fiscal mark.
For the purposes of this section “
For the purposes of this section a duty-paid fiscal mark carried by tobacco products of any description is “
For this purpose “
If a person—
is in possession of, transports or displays, or
sells, offers for sale or otherwise deals in,
unmarked products then, except in such cases as may be prescribed in regulations made by the Commissioners, that person commits an offence and the products are liable to forfeiture.
It is a defence for a person charged with an offence under subsection (4) above to prove that the unmarked products were not required by virtue of this Act to carry a duty paid fiscal mark.
A person guilty of an offence under subsection (4) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.