# Local Government Act 1972, Paragraph 22


If any person, in a poll consequent on a parish meeting—
(a) fraudulently defaces or fraudulently destroys any ballot paper or the official mark; or
(b) without due authority supplies a ballot paper to any person; or
(c) fraudulently puts into a ballot box any paper other than the ballot paper which he is authorised by law to put in; or
(d) fraudulently takes out of the polling station any ballot paper; or
(e) without due authority destroys, takes, opens or otherwise interferes with any ballot box or packet of ballot papers then in use for the purposes of the poll;
he shall—
(i) if he is a returning officer, or an authorised person appointed to assist in taking the poll or counting the votes, be liable on conviction on indictment to imprisonment for a term not exceeding two years; and
(ii) in any other case, be liable, on conviction on indictment or summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding £50, or both.

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Source: https://www.legislation.gov.uk/ukpga/1972/70/schedule/12/paragraph/22 (the official version)
Page: https://openlegislation.uk/local-government-act-1972/schedule-12/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.