# Finance Act 1994, Section 41: Offences.

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/ukpga/1994/9/section/41 (the official version)
Page: https://openlegislation.uk/finance-act-1994/section-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.