AIR3450 - Alcoholic Ingredients Relief: Law, policy and application: Offences

Law

Failure to keep records and furnish information

If any person fails to comply with any requirement imposed under section 118A(1) or section 118B, his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, in the case of any failure to keep records, shall also attract daily penalties - CEMA s118G.

Policy and application

CEMA section 118 provides the Commissioners with the vires to make regulations governing the requirement to keep and preserve records, ie the Revenue Traders (Accounts and Records) Regulations 1992.

If any person contravenes or fails to comply with these regulations or any conditions etc imposed under these regulations, that person has committed an offence.

False declarations

(1) If any person either knowingly or recklessly -

  • makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or
  • makes a statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,

being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence under this subsection and may be arrested; and any goods in relation to which the document or statement was made shall be liable to forfeiture.

(2) Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable -

  • on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or
  • on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

(3) If any person -

  • makes or signs, or causes to be signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or
  • makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,

being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then without prejudice to subsection (4) below he shall be liable on summary conviction to a penalty of level 4 on the standard scale.

(4) Where by reason of any such document or statement as is mentioned in subsection (1) or (3) above the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the Crown or may be summarily recovered as a civil debt - CEMA s167.