Section 114 Offences relating to contributionsF1
(1)
Any person who is knowingly concerned in the fraudulent evasion of any contributions which he or any other person is liable to pay shall be guilty of an offence.
(2)
A person guilty of an offence under this section shall be liable—
(a)
on conviction on indictment, to imprisonment for a term not exceeding seven years or to a fine or to both;
(b)
on summary conviction, to a fine not exceeding the statutory maximum.
Annotations
Textual amendments
- F1
Ss. 114, 114A substituted for s. 114 (4.3.1999 for specified purposes, 6.4.1999 for specified purposes) by Social Security Act 1998 (c. 14), ss. 61, 87(2); S.I. 1999/526, art. 2(2)(e)