Finance Act, 1992
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Treatment of excess or deficiency in stocks and fraudulent evasion of duty. |
97.—(1) If, whenever an officer takes an account of beer in an approved warehouse in accordance with subsection (2) of section 96 , the quantity, or strength, or both, of the beer is found to be greater or less than the quantity, or strength, or both, of the beer which, according to any accounts the approved warehousekeeper is required to keep in accordance with regulations under section 98 , ought to be therein, the approved warehousekeeper shall be guilty of an offence and shall be liable on conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of double the duty of excise imposed by section 90 which would be charged on a quantity and strength of beer equal to the excess or the deficiency, whichever the case may be, if such a quantity and strength of beer were charged with the duty imposed by the said section, or £1,000, whichever is the greater. | |
(2) Notwithstanding subsection (1), the approved warehousekeeper shall not be liable to any penalty under the said subsection if he can satisfactorily account to the Commissioners for the excess or deficiency, whichever the case may be, but where there is an excess and the approved warehousekeeper is not prosecuted in respect thereof, he shall pay duty on the excess. | ||
(3) If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or by another, of the duty of excise imposed by section 90 , he shall be guilty of an offence and shall be liable— | ||
(a) on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of three times the amount of the duty concerned, or £1,000, whichever is the greater, or to imprisonment for a term not exceeding six months, or to both, or | ||
(b) on conviction on indictment to a penalty, under the lawrelating to customs or the law relating to excise (as the case may be), of three times the amount of the duty concerned, or £10,000, whichever is the greater, or to imprisonment for a term not exceeding 5 years, or to both. | ||
(4) (a) The beer in excess (if any) found following the account taken under subsection (1) shall be liable to forfeiture. | ||
(b) Any beer in respect of which an offence was committed under subsection (3) and any conveyances, containers or other articles used in connection, or associated in any way whatsoever, with such beer shall be liable to forfeiture. | ||
(5) For the purposes of this section, where the strength of beer cannot be established to the satisfaction of an officer, such strength shall be assumed to be 7 per cent. unless or until the person concerned furnishes to the officer proof to the contrary. |