Section 119 | Recovery of unpaid contributions on prosecution

(1)Where—^F1

(a)a person has been convicted of any offence under section 114(1) above of failing to pay a contribution at or within the time prescribed for the purpose; and

(b)the contribution remains unpaid at the date of the conviction,

he shall be liable to pay to the Inland Revenue a sum equal to the amount which he failed to pay.

(2)Repealed^F2