Section 10A (inserted by the Finance Act, 1994) of the Finance (Excise Duty on Tobacco Products) Act, 1977, is hereby amended -
(a) in subsection (1) (as amended by the Finance Act, 1995 and the Finance Act, 1996) by the insertion of "keeps for sale or delivery," after "offers for sale," and by the insertion of "keeping," after "offer,",
(b) by the substitution of the following subsection for subsection (3):
"(3) A person who is guilty of an offence under subsection (1) or (2) of this section shall be liable -
(a) on summary conviction, to a fine of £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, or
(b) on conviction on indictment, to a fine not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.",
and
(c) by the substitution of the following subsection for subsection (4):
"(4) In a prosecution for an offe
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