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VPDS196400 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Offence sanctions

From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance

A person who commits an offence under sections 129 to 131 FA 26 is liable on summary conviction:

  • In England & Wales: imprisonment, a fine or both

  • In Scotland: imprisonment (not exceeding 12 months), a fine or both

  • In Northern Ireland: imprisonment (not exceeding 6 months), a fine or both

A person who commits an offence under sections 129 to 131 FA 26 is liable on indictable conviction to imprisonment (not exceeding 2 years) and a fine.