# Finance Act 2008, Paragraph 55


A person who is guilty of an offence under this Part of this Schedule is liable—
(a) on summary conviction, to a fine not exceeding the statutory maximum, and
(b) on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.