Statute
Section 114 — Social Security Administration Act 1992: Offences relating to contributions
Text of the provision Official document
Offences relating to contributions 114 1 Any person who is knowingly concerned in the fraudulent evasion of any contributions which he or any other person is liable to pay shall be guilty of an offence.
2 A person guilty of an offence under this section shall be liable—
a on conviction on indictment, to imprisonment for a term not exceeding seven years or to a fine or to both;
b on summary conviction, to a fine not exceeding the statutory maximum.
Official source: legislation.gov.uk
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