Cap. 381 Art. 9Offences and penalties.

(1) Any person who -

(a) is in any way concerned in any fraudulent evasion or attempt at evasion of any tax imposed by this Act; or

(b) aids, abets or assists in the commission of the offences referred to in the foregoing paragraph; or

(c) wilfully obstructs, impedes or delays any Authority, Customs or Police officer in the execution of his duties and powers under this Act; or

(d) contravenes any other provision of this Act, shall be guilty of an offence and shall for every such offence be liable, on conviction by the Court of Magistrates, to a fine (multa) equivalent to twice the value of the fuel and the tax on the said fuel involved in the offence, or two thousand and three hundred and twenty-nine euro and thirty-seven cents (2,329.37), whichever is same offence.