Section 41 Offences.

United Kingdom

(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)

F1£20,000, or

(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 F214 years, or to both.

(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 F3£20,000 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 two years, or to both.

Annotations

F1: Sum in s. 41(2)(a)(i) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 7(2)(a) (with reg. 5(1))
F2: Word in s. 41(2)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))
F3: Sum in s. 41(4)(a) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 7(2)(b) (with reg. 5(1))