149(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 (whether at the same time or subsequently) orders him to be imprisoned for a term in respect of non-payment of that penalty or default of a sufficient distress to satisfy the amount of that penalty,
the aggregate of the terms for which he is so ordered to be imprisoned shall not exceed 15 months.
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