Part ICustoms and Excise
Chapter IVAir Passenger Duty
Administration and enforcement
40Administration and enforcement
(1)
Air passenger duty shall be a duty of excise and, accordingly, shall be under the care and management of the Commissioners.
(2)
Schedule 6 to this Act (administration and enforcement) shall have effect.
41Offences
(1)
A person who is knowingly concerned—
(a)
in the fraudulent evasion (by him or another person) of duty, or
(b)
in taking steps with a view to such fraudulent evasion,
is guilty of an offence.
(2)
A person guilty of an offence under subsection (1) above is liable—
(a)
on summary conviction, to a penalty of—
(i)
the statutory maximum, or
(ii)
if greater, treble the amount of the duty evaded or 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 seven years, or to both.
(3)
A person who in connection with duty—
(a)
makes a statement that he knows to be false in a material particular or recklessly makes a statement that is false in a material particular, or
(b)
with intent to deceive, produces or makes use of a book, account, return or other document that is false in a material particular,
is guilty of an offence.
(4)
A person guilty of an offence under subsection (3) above is liable—
(a)
on summary conviction, to a penalty of the statutory maximum 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 two years, or to both.