Offence classification
Back to offence classifications
CE79192 - Make untrue statement in answer required by law to a question put by an officer of HMRC
Important
This page shows classification data from the Active CJS Offence Index. It is not sentencing advice and does not predict what will happen in an individual case.
CJS category CE Class 3 Custody Yes PNC Yes
Classification details
- Offence code
- CE79192
- Offence title
- Make untrue statement in answer required by law to a question put by an officer of HMRC
- Legislation
- Contrary to section 167(1)(b) and (2) of the Customs and Excise Management Act 1979.
- CJS category code
- CE
- Offence class
- 3
- Custodial indicator
- Yes
- Recordable on PNC
- Yes
- Offence start date
- 13-Mar-15
- Blocked for use
- No
- XHB indicator
- No
Source data
Source: Active CJS Offence Index, June 2026. Source row: 1448.