Related Commentary  

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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