SCHEDULES
SCHEDULE 3 Bingo Duty
Part II Supplementary Provisions
Enforcement
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1
Any person who is knowingly concerned in or in taking steps with a view to the fraudulent evasion by him or any other person of bingo duty shall be guilty of an offence and liable—
a
on summary conviction to a penalty of F8£20,000 or, if greater, treble the amount of the duty payment of which is sought to be evaded 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 F1seven years or to both.
2
Any person who—
a
b
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be guilty of an offence and liable—
i
on summary conviction to a penalty of F9£20,000 or to imprisonment for a term not exceeding six months or to both; or
ii
on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding two years or to both.
3
F4Where any person—
a
contravenes or fails to comply with any provision of this Part of this Schedule or of regulations, or
b
fails to comply with any requirement made of him by or under any such provision,
F5his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
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