Part I Customs and Excise

Chapter IV Air Passenger Duty

Administration and enforcement

41 Offences.

1

A person who is knowingly concerned—

a

in the fraudulent evasion (by him or another person) of duty, or

b

in taking steps with a view to such fraudulent evasion,

is guilty of an offence.

2

A person guilty of an offence under subsection (1) above is liable—

a

on summary conviction, to a penalty of—

i

the statutory maximum, or

ii

if greater, treble the amount of the duty evaded or sought to be evaded,

or to imprisonment for a term not exceeding six months, or to both, or

b

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years, or to both.

3

A person who in connection with duty—

a

makes a statement that he knows to be false in a material particular or recklessly makes a statement that is false in a material particular, or

b

with intent to deceive, produces or makes use of a book, account, return or other document that is false in a material particular,

is guilty of an offence.

4

A person guilty of an offence under subsection (3) above is liable—

a

on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months, or to both, or

b

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding two years, or to both.