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.