Schedules
Schedule 12Alcohol duty: duty stamps
I1I25Offences of possession, sale etc of unstamped containers
1
Except in such cases as may be prescribed, it is an offence for a person to—
a
possess, transport or display, or
b
sell, offer for sale or otherwise deal in,
unstamped retail containers containing alcoholic products to which this Schedule applies.
2
It is a defence for a person charged with an offence under this paragraph to prove that the retail containers in question were not required to be stamped.
3
A person who commits an offence under this paragraph is liable—
a
on summary conviction in England and Wales, to a fine not exceeding £20,000;
b
on summary conviction in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale.
4
A retail container in relation to which an offence under this paragraph is committed is liable to forfeiture (together with its contents).