Part XII General and Miscellaneous

General offences

170B Offence of taking preparatory steps for evasion of excise duty.

(1)

If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—

(a)

on summary conviction, to a penalty of F1the prescribed sum F1£20,000 or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; and

(b)

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding F214 years or to both.

(2)

Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.