Schedules

Schedule 12Alcohol duty: duty stamps

I1I210Penalty for failing to comply with regulations

1

If a person fails to comply with a requirement imposed by or under regulations under this Schedule—

a

the person’s conduct attracts a penalty under section 9 of FA 1994;

b

any article in respect of which the person fails to comply with the requirement is liable to forfeiture (including, in the case of a container, its contents).

2

Regulations under this Schedule may make provision as to the amount by reference to which the penalty under sub-paragraph (1)(a) is to be calculated.