A Glasgow businessman has been fined for failing to pay a £100,000 tax bill.
Khalid Farjani, who was the first in Scotland to be convicted of illegally selling vape products, has been named and shamed on a list of companies deliberately evaded tax.
The 43-year-old opened three city stores and tried to cash in on the craze at it's peak, but was later snared by trading standards, the Daily Record reports.
Now HMRC has issued him with a £60,000 fine for failing to stump up his outstanding bill.
The shopkeeper was in the dock at Glasgow Sheriff Court in 2019 for selling vaping products illegally at his Vapour Frog and Vape Monkey stores on the city's Trongate, Union Street and Dumbarton Road.
Farjani, of Partick, had earlier ignored letters from Trading Standards warning about regulations required to sell the popular smoking products and pleaded guilty to two charges of selling nicotine products while unregistered.
He also admitted selling refill containers exceeding the legal volume for the items.
The court heard officials turned up at one of his shops in June 2018 when they got no response and found the items on sale.
Prosecutor Alistair Knox said the items were seized from the premises and examined, adding Farjani "wasn't on the Scottish tobacco register to sell tobacco products."
Bob McCormack, defending, told the court Farjani had opened the stores "on the back of a sensation for these products".
The solicitor said he had since closed all his shops, which were open for nine months before the Trading Standards swoop, and had ultimately made a loss due to multinational companies taking business.
Sheriff Gerard Bonnar ordered Farjani to carry out 90 hours of unpaid work.
Now he has been ordered to pay £62,779 in fines on a £100,446 unpaid tax bill racked up through the operation of his Union Street store, Vape Monkey.
HMRC say those who have deliberately evaded tax must repay the sum which should have been paid with the penalty on top.
A spokesman said: "We are committed to making sure people pay the tax they owe.
"For the minority who refuse to pay, HMRC has a range of tools available and we are able to publish the names of those penalised under civil procedures for deliberately defaulting on certain tax obligations.
"This is about influencing behaviour by encouraging defaulters to engage with HMRC."
Farjani is named as director for seven dissolved firms on Companies House, including a string of vape businesses.
He could not be reached for comment.
