Section 70 Counterfeiting documents, etc.

counterfeits or falsifies any document which is required by or under this Act or which is used in the transaction of any business relating to any transferred excise duty; or

knowingly accepts, receives or uses any such document so counterfeited or falsified; or

alters any such document after it is officially issued; or

counterfeits any seal, signature, initials or other mark of, or used by, any authorised officer for the verification of such a document or for any other purpose relating to any transferred excise duty;

on summary conviction, to imprisonment for a term not exceeding one year or to a fine not exceedingF1 level 5 on the standard scale, or to both;

on conviction on indictment, to imprisonment for a term not exceeding two years or to an unlimited fine, or to both.