C1 Part VI Enforcement

Annotations:
Modifications etc. (not altering text)
C1

Pt. VI: power to amend conferred (7.2.1994) by 1993 c. 49, s.173; S.R. 1994/17, art. 2

Inspection

108F1 Offences relating to contributions.

1

Any person who is knowingly concerned in the fraudulent evasion of any contributions which he or any other person is liable to pay shall be guilty of an offence.

2

A person guilty of an offence under this section shall be liable—

a

on conviction on indictment, to imprisonment for a term not exceeding 7 years or to a fine or to both;

b

on summary conviction, to a fine not exceeding the statutory maximum.