Section 33 | Forfeiture.

(1)Where a person has committed an offence under section 31(1) or (3) above, any goods used in the promotion of, or in any other way related to, a relevant lottery are liable to forfeiture.

(2)In subsection (1) above “relevant lottery”—

(a)in relation to an offence under section 31(1) above, means a lottery in respect of which lottery duty was fraudulently evaded or (as the case may be) in respect of which the fraudulent evasion of lottery duty was sought, and

(b)in relation to an offence under section 31(3) above, means a lottery to which the false statement or (as the case may be) false document related.