Finance Act, 2001

Offences generally.

121.—It is an offence under this section for any person—

(a) to contravene or fail to comply with—

(i) any provision of sections 109, 111, 112, 113, 115, 116, 117, or

(ii) any regulation made under section 153 in relation to such provision,

(b) to take possession or charge of excisable products to which any of the sections referred to in paragraph (a) applies in the knowledge that any requirement or condition specified in such sections, or in any regulations made in relation to any such sections under section 153 , has not been complied with.