Cap. 337 Art. 32Offences in connection with temporary importation under article 30.

Where any importer or owner in whose favour an order has been made under article 30(1) disposes in Malta of any goods or materials mentioned in such order without the written permit of the

Commissioner or is unable satisfactorily to account for any such goods or materials, such importer or owner shall be guilty of an offence and shall be liable, on conviction by the Court of

Magistrates, at the instance of the Commissioner, to a fine (multa)

of three times the value of the goods or materials or one hundred and sixteen euro and forty-seven cents (116.47), whichever is the greater or to imprisonment for a term not exceeding two years, or to both such fine and such imprisonment.