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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 69

Untrue declarations, etc.

69.(1) If any person

(a)makes or signs, or causes to be made or signed, or delivers or causes to be
delivered to the Ministry or to any authorised officer, any declaration,
notice, certificate or other document whatsoever; or

(b)makes any statement in answer to any question put to him by an
authorised officer which he is required by or under any enactment to answer;

(2) Where, by reason of any such document or statement as is mentioned in
subsection (1), the full amount of any duty payable is not paid or any
overpayment is made in respect of any allowance, rebate or repayment of duty,
the amount of the duty unpaid or of the overpayment shall be a civil debt
which is recoverable summarily by the Ministry.

(3) Without prejudice to subsection (2), where any person who commits an
offence under this section does so either knowingly or recklessly, he shall be
guilty of an offence and shall be liable

(a)on summary conviction, to imprisonment for a term not exceeding one year or
to a fine not exceeding #500, or to both;

(b)on conviction on indictment, to imprisonment for a term not exceeding two
years or to a fine not exceeding #500, or to both.

(4) Without prejudice to subsection (2), where any person commits an offence
under this section in such circumstances that he is not liable under
subsection (3), he shall be liable on summary conviction to a fine not
exceeding #100.


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© 1972 Crown Copyright

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