Offences
I132Assault
1
A person commits an offence if he assaults an officer of Revenue and Customs.
2
A person guilty of an offence under this section shall be liable on summary conviction to—
a
imprisonment for a period not exceeding 51 weeks,
b
a fine not exceeding level 5 on the standard scale, or
c
both.
3
In the application of this section to Scotland or Northern Ireland the reference in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.