Section 41 | Offences.

(1)A person who is knowingly concerned—

(a)in the fraudulent evasion (by him or another person) of duty, or

(b)in taking steps with a view to such fraudulent evasion,

is guilty of an offence.

(2)A person guilty of an offence under subsection (1) above is liable—

(a)on summary conviction, to a penalty of—

(i)£20,000, or^F1

(ii)if greater, treble the amount of the duty evaded or sought to be evaded,

or to imprisonment for a term not exceeding six months, or to both, or

(b)on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 14 years, or to both.^F2

(3)A person who in connection with duty—

(a)makes a statement that he knows to be false in a material particular or recklessly makes a statement that is false in a material particular, or

(b)with intent to deceive, produces or makes use of a book, account, return or other document that is false in a material particular,

is guilty of an offence.

(4)A person guilty of an offence under subsection (3) above is liable—

(a)on summary conviction, to a penalty of £20,000 or to imprisonment for a term not exceeding six months, or to both, or^F3

(b)on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding two years, or to both.