Section 106G — Taxes Management Act 1970: Penalties for offences under sections 106B to 106D

Penalties for offences under sections 106B to 106D 106G 1 A person guilty of an offence under section 106B, 106C or 106D is liable on summary conviction—

a in England and Wales, to a fine or to imprisonment for a term not exceeding 51 weeks or to both, and b in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding 6 months or to both.

2 In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003, the reference in subsection (1)(a) to 51 weeks is to be read as a reference to 6 months.