Any such cases will be included withinthe statistics for prosecutions of revenue and excise offences, the latestavailable data for which are given in the following table:Persons Proceeded Against in Scottish Courts for Revenue and Excise Offences (Excluding Vehicles and Drugs)1, 1997-2001. Year Number 1997 27 1998 38 1999 15 2000 3 2001 2 Note:1.