Finance (Excise Duty on Tobacco Products) Act, 1977
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Offences. |
11.—A person who contravenes or fails to comply with any of the provisions of this Act (other than section 6) or of regulations under section 8 of this Act shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £500, and any articles in respect of which the offence was committed shall be liable to forfeiture. |