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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 64

General provisions as to offences and fines.

64.(1) Where under this Act a punishment is prescribed for any offence or for
any contravention of any regulation, direction, condition or requirement made,
given or imposed under this Act, and any person is convicted in the same
proceedings of more than one such offence or contravention, that person shall
be liable to that punishment for each such offence or contravention of which
he is so convicted.

(2) Where an offence under this Act which has been committed by a body
corporate is proved to have been committed with the consent or connivance of,
or to be attributable to any neglect on the part of, any director, manager,
secretary or other similar officer of the body corporate, or any person
purporting to act in any such capacity, he as well as the body corporate shall
be deemed to be guilty of that offence and shall be liable to be proceeded
against and punished accordingly.


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© 1972 Crown Copyright

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