62(1)In paragraph 13 of Schedule 1 (enforcement), for sub-paragraphs (1) and (2) there shall be substituted—
“(1)Where any person—
(a)fails to pay any general betting duty or pool betting duty payable by him, or
(b)contravenes or fails to comply with any of the provisions of, or of any regulations made under, any of paragraphs 2, 4 and 6 to 10 above,
his failure to pay, contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which, in the case of a failure to pay, shall be calculated by reference to the amount of duty payable.
(2)Any such failure to pay as is mentioned in sub-paragraph (1)(a) above shall also attract daily penalties.
(2A)Any person who obstructs any officer in the exercise of his functions in relation to general betting duty or pool betting duty shall be guilty of an offence and liable on summary conviction to a penalty of level 4 on the standard scale.”
(2)In paragraph 14(3) of that Schedule (offence of failing to produce permit within period reasonably required)—
(a)the word “reasonably” shall be omitted; and
(b)for the words from “he shall be guilty” onwards there shall be substituted “his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).”
(3)In paragraph 15 of that Schedule (forfeiture and cancellation of licence on second or subsequent conviction),—
(a)in sub-paragraph (1), for “paragraph 13(1) or (3) above” there shall be substituted “paragraph 13(3) above” and the words from “(not being” to “9 above)” shall be omitted; and
(b)in paragraph (a) of that sub-paragraph, for the words from “the conviction” to “other person)” there shall be substituted “there has been at least one previous occasion on which that or another person has been either—
(i)convicted of an offence under paragraph 13(3) above; or
(ii)assessed to a penalty to which he was liable under section 8 of the Finance Act 1994 (penalty for evasion),
in respect of conduct taking place”.