In the case referred to in point (k) of paragraph 1, the customs debt shall not be extinguished in respect of any person or persons who attempted deception.
Sa chás dá dtagraítear i bpointe (k) de mhír 1, ní mhúchfar an fiach custaim i ndáil le duine nó le daoine a rinne iarracht ar mheabhlaireacht.