- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)If any person—
(a)conceals in or without the consent of the proper officer removes from a distillery any wort, wash, low wines, feints or spirits ; or
(b)knowingly buys or receives any wort, wash, low wines, feints or spirits so concealed or removed; or
(c)knowingly buys or receives or has in his possession any spirits which have been removed from the place where they ought to have been charged with duty before the duty payable thereon has been charged and either paid or secured, not being spirits which have been condemned or are deemed to have been condemned as forfeited,
he shall be guilty of an offence under this section and may be detained, and the goods shall be liable to forfeiture.
(2)A person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a penalty of the prescribed sum or three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both ; or
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: