Cap. 37 Art. 70CPower of Commissioner to demand information.

(1) For the purposes of investigation related to crimes of contraband, fraud, evasion of tax or duty, money laundering or financing of terrorism, in order to fulfil his obligations under customs laws, the

Commissioner may, without prejudice to any obligation of professional secrecy imposed by an explicit provision of the law, demand and collect details of transactions that have taken place, are taking place or which still have to take place, both if involving the person or entity to which the demand is made and if the said transactions are between third parties, from any person or entity, and every said person or entity shall give to the Commissioner the requested details within the time frame established by him. The said obtained details may be used by the Commissioner as evidence in proceedings before any court.

(2) When the Commissioner suspects that the details of transactions collected could amount to proof of the crimes of money laundering or financing of terrorism, the Commissioner shall pass on the said details to the Financial Intelligence Analysis Unit.

(3) Any person, if requested by the Commissioner, shall provide to the Commissioner any information required to ensure that the provisions of this Ordinance, regulations and any other law relating to customs where the Commissioner is empowered to act, are being complied with.

(4) Any person who fails to provide the information requested by the Commissioner or knowingly provides information in accordance with this article which is false or incorrect shall be guilty of an offence under this Ordinance and shall be subject upon conviction to a fine (multa) of not less than two hundred and fifty euro (€250) but not exceeding two thousand and five hundred euro (€2,500), and one-third (1/3) of such amount shall be considered as a civil debt owed and payable to the Department of Customs, or to both such fine (multa) and imprisonment for a term not exceeding three (3) years:

Provided that in addition to any punishment to which the person convicted of an offence may be sentenced, the Court shall order the offender to provide the information requested by the Commissioner within the period determined by the Court.