Finance Act, 1992

Offences (Chapter I).

99.—(1) A person who contravenes or fails to comply with any of the provisions of this Chapter (other than subsection (2) (b) of section 91 , section 93 (5), section 94 (2), section 96 (4), and subsections (1) and (3) of section 97 ) or of regulations under section 98 shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000.

(2) Any beer in respect of which an offence was committed under subsection (1), and any materials or articles in respect of which the offence was committed, shall be liable to forfeiture.