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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
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Law, Policy and Application - False declarations

Law

(1) If any person either knowingly or recklessly -

(a) makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration , notice, certificate or other document whatsoever; or

(b) makes any statement in answer to any question put to him by an officer which is required by or under any enactment to answer,
being a document or statement produced or made for any purpose of any assigned matter , which is untrue in any material particular, he shall be guilty of an offence under this subsection and may be arrested; and any goods in relation to which the document or statement was made shall be liable to forfeiture.

(2) Without prejudice to subsection (4) below, a person who commits an offence undersubsection (1) above shall be liable to-

(a) on summary conviction, to a penalty of the prescribed sum , or to imprisonment for a term not exceeding 6 months, or to both; or

(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

(3) If any person-

(a) makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice certificate or other document whatsoever; or

(b) makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,

being a document or statement produced or made for any purpose of any assigned matter,which is untrue in any material particular, then, without prejudice to subsection (4)below, he shall be liable on summary conviction to a penalty of [level 4 on the standardscale].

(4) Where by reason of any such document or statement as is mentionedin subsection (1) or (3) above the full amount of any duty payable is not paid or anyoverpayment is made in respect of any drawback, allowance, rebate or repayment of duty,the amount of the duty unpaid or the overpayment shall be recoverable as a debt to theCrown or may be summarily recovered as a civil debt – CEMAs 167.

Policy and Application

Self explanatory.