# Social Security Administration Act 1992, Section 114: Offences relating to contributions


(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.

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Source: https://www.legislation.gov.uk/ukpga/1992/5/section/114 (the official version)
Page: https://openlegislation.uk/social-security-administration-act-1992/section-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.