Part II Gaming Duties
F1Remote gaming duty
26LEnforcement
1
Contravention of a provision made by or by virtue of sections 26I to 26K—
a
is conduct to which section 9 of the Finance Act 1994 applies (penalties), and
b
attracts daily penalties under that section.
2
A person who is knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of remote gaming duty commits an offence.
3
A person guilty of an offence under subsection (2) shall be liable on summary conviction to—
a
a penalty of—
i
the statutory maximum, or
ii
if greater, three times the duty which is unpaid or the payment of which is sought to be avoided,
b
imprisonment for a term not exceeding six months, or
c
both.
4
A person guilty of an offence under subsection (2) shall be liable on conviction on indictment to—
a
a penalty of any amount,
b
imprisonment for a term not exceeding seven years, or
c
both.
Ss. 26A-26M and cross-heading inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 2; S.I. 2007/2172, art. 2