# Licensing (Scotland) Act 2005, Section 121: Keeping of smuggled goods

Extent: S

(1) Any responsible person who ... keeps or allows to be kept on licensed premises any goods which—
(a) have been imported without any duty payable on their importation having been paid, or
(b) have otherwise been unlawfully imported,
commits an offence.
(2) A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(3) The court by or before which a person is convicted of an offence under subsection (1) may order the goods in question to be—
(a) forfeited, and
(b) destroyed or otherwise dealt with in such manner as the court may order.

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Source: https://www.legislation.gov.uk/asp/2005/16/section/121 (the official version)
Page: https://openlegislation.uk/licensing-scotland-act-2005/section-121
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.