149 Non-payment of penalties, etc: maximum terms of imprisonment
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

149  Non-payment of penalties, etc: maximum terms of imprisonment

(1)     Where, in any proceedings for an offence under the customs and excise Acts, a magistrates' court in England or Wales or a court of summary jurisdiction in Scotland, in addition to ordering the person convicted to pay a penalty for the offence—

(a)     orders him to be imprisoned for a term in respect of the same offence; and

(b)     further

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