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13A.—(1) A person guilty of an offence under Article 13 is liable on summary conviction—
(a)in the case of an offence under paragraph (1) or (5), to a fine not exceeding level 5 on the standard scale;
(b)in the case of an offence under paragraph (4), (7), (8) or (9), to imprisonment for a term not exceeding six months or to a fine not exceeding level 5 on the standard scale or to both.
(2) Proceedings for an offence under Article 13(1) relating to the duty imposed by Article 1 l(2) may be commenced at any time before the end of the period of three years beginning with the date when the offence was committed.
(3) Proceedings for any other offence under Article 13(1) may be commenced—
(a)at any time before the end of the period of six months beginning with the date when the offence was committed, or
(b)at any time after the end of that period but before the end of the period of twelve months beginning with the date when evidence sufficient in the opinion of the Certification Officer to justify the proceedings came to his knowledge;
but no proceedings may be commenced by virtue of sub-paragraph (b) after the end of the period of three years beginning with the date when the offence was committed.
(4) For the purposes of paragraph (3)(b), a certificate signed by or on behalf of the Certification Officer which states the date on which evidence sufficient in his opinion to justify the proceedings came to his knowledge shall be conclusive evidence of that fact.
(5) A certificate stating that matter and purporting to be so signed shall be deemed to be so signed unless the contrary is proved.
(6) For the purposes of this Article proceedings are commenced when a complaint charging the commission of the offence is made.]
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