Offences relating to the making up and marking of packages and outer containers, and record keeping13

1

A person who fails to comply with a duty imposed on him by regulation 4, 5, 6, 7, or 9 shall be guilty of an offence.

2

If a person purports to comply with his duty under regulation 9(1)(b)(ii), or under regulation 9(1)(b)(ii) as applied by regulation 9(3)(a), by making a record which he knows is false in a material particular, he shall be guilty of an offence.

3

If a person purports to comply with his duty under regulation 9(3)(b) by reference to evidence which he knows is false in a material particular, he shall be guilty of an offence.

4

If a person, with intent to deceive, alters—

a

any record kept for the purposes of regulation 5(2), 6(2), 9(1)(b)(ii), or regulation 9(1)(b)(ii) as applied by regulation 9(3)(a), or

b

any evidence kept for the purposes of regulation 9(3)(b),

he shall be guilty of an offence.