counterfeits or falsifies any document which is required by or under this Act or which is used in the transaction of any business relating to any transferred excise duty; or

knowingly accepts, receives or uses any such document so counterfeited or falsified; or

alters any such document after it is officially issued; or

counterfeits any seal, signature, initials or other mark of, or used by, any authorised officer for the verification of such a document or for any other purpose relating to any transferred excise duty;

on summary conviction, to imprisonment for a term not exceeding one year or to a fine not exceedingF3 level 5 on the standard scale, or to both;

on conviction on indictment, to imprisonment for a term not exceeding two years or toF3 an unlimited fine, or to both.