Part 3Other measures to prevent or disrupt serious and other crime
Chapter 1Prevention of fraud
Sharing information with anti-fraud organisations
I170Penalty and prosecution for offence under section 69
1
A person who commits an offence under section 69 is liable—
a
on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum or to both;
b
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.
2
A prosecution for an offence under section 69 may be begun in England and Wales F1only by or with the consent of the Director of Public Prosecutions
3
A prosecution for an offence under section 69 may be begun in Northern Ireland only—
a
in the case of revenue and customs information disclosed by Revenue and Customs—
i
by the Commissioners of Revenue and Customs; or
ii
with the consent of the Director of Public Prosecutions for Northern Ireland; and
b
in any other case, with the consent of the Director of Public Prosecutions for Northern Ireland.
4
If an offence under section 69 committed by a body corporate or a partnership is proved to have been committed with the consent or connivance of—
a
an officer of the body corporate or (as the case may be) a partner or a senior officer of the partnership; or
b
a person who was purporting to act in any such capacity;
he (as well as the body corporate or partnership) is guilty of the offence and liable to be proceeded against and punished accordingly.
5
In the application of subsection (1)(a) in Northern Ireland, the reference to 12 months is to be read as a reference to 6 months.
F25A
In the application of subsection (1)(a) in England and Wales, the reference to 12 months is to be read as a reference to the general limit in a magistrates’ court subject to paragraph 8 of Schedule 13.
6
In this section—
“body corporate” includes a limited liability partnership;
“Commissioners of Revenue and Customs”, “Revenue and Customs” and “revenue and customs information” have the same meaning as in section 69;
“director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate;
“officer of a body corporate” means any director, manager, secretary or other similar officer of the body corporate; and
“senior officer of a partnership” means any person who has the control or management of the business carried on by the partnership at the principal place where it is carried on.