Customs and Excise (Miscellaneous Provisions) Act, 1988
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Amendment of Illicit Distillation (Ireland) Act, 1831. |
14.—(1) The amount of every fine imposed or other money penalty incurred for an offence under the Illicit Distillation (Ireland) Act, 1831, or authorised to be imposed by that Act, is hereby increased to £1,000. | |
(2) The following section is hereby substituted for section 39 of the Illicit Distillation (Ireland) Act, 1831 : | ||
“39.—(1) Any Justice of the District Court may at his discretion mitigate any penalty incurred for any offence under this Act, but no such mitigation shall in any case reduce such a penalty to less than one half thereof. | ||
(2) The period of a term of imprisonment to which a person may be sentenced in default of payment of a penalty incurred for an offence under this Act (including non-payment of a mitigated amount of any such penalty) shall not exceed three months.”. |