37(1)A person commits an offence if the person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by that person or any other person) of any machine games duty.
(2)A person guilty of an offence under this paragraph is liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both;
(b)on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the maximum amount, or both.
(3)The maximum amount is the greater of—
(a)the statutory maximum, and
(b)three times the duty or other amount that is unpaid or the payment of which is sought to be avoided.
(4)In the application of this paragraph—
(a)in England and Wales, in relation to an offence committed before the commencement of section 154(1) of the Criminal Justice Act 2003, or
(b)in Northern Ireland,
the reference in sub-paragraph (2)(b) to 12 months is to be read as a reference to 6 months.
(5)Section 27 of BGDA 1981 (offences by bodies corporate) has effect for the purposes of any offence under this paragraph as it has effect for the purposes of the offences mentioned in that section.