Cap. 352 Art. 38Evasion of dues, rates, etc.

If the master, owner or agent of a ship or the owner or consignor or consignee of any goods, evades or attempts to evade, by any means whatsoever, the payment of any dues, rates, charges or fees leviable under this Act, he shall be guilty of an offence and shall be liable, on conviction, to imprisonment for a term not exceeding twelve months or to a fine (multa) not exceeding two thousand and five hundred euro (€2,500), or to both such imprisonment and fine, and shall in addition be liable to pay to the Authority a penalty triple the amount of the dues, rates, charges or fees he evaded or attempted to evade.