reg 20B Penalties
(1) A penalty may be imposed by the Commissioners for a contravention of regulation 6(1) as follows. (2) For a first contravention the penalty is— (a) Category A: £2,500; (b) Category B: £5,000; (c) Category C: £7,500; (d) Category D: £10,000. (3) For a second contravention the penalty is— (a) Category A: £5,000; (b) Category B: £7,500; (c) Categories C and D: £10,000. (4) For a third and any subsequent contravention the penalty is— (a) Category A: £7,500; (b) Categories B, C and D: £10,000. (5) The penalty must be paid— (a) in accordance with the requirements of a notice issued under regulation 20C; and (b) no later than 30 days beginning with the date of issue of the notice. (6) A penalty under this regulation is to be treated as an amount of duty due from the person liable for the penalty under the Tobacco Products Duty Act 1979, and may be recovered accordingly. (7) Where more than one person is liable to a penalty for a contravention of regulation 6(1), the penalty may be imposed on any one of them. (8) A person is not liable to a penalty under this regulation in respect of any failure or action in respect of which the person has been convicted of an offence under any provision of the customs and excise Acts.