S.L. 117.14 Art. 8Penalties.

Any person who contravenes or fails to comply with these regulations shall be guilty of an offence and shall, on conviction, be liable -

(a) to a fine (multa) of not less than two hundred and thirty-two euros and ninety-four cents (232.94) but not exceeding one thousand and one hundred and sixty-four euros and sixty-nine cents (1,164.69) or to imprisonment for a term not exceeding three months or to both such fine and such imprisonment, when the value of the goods which have been imported, or in respect of the importation of which an attempt or a preparatory act has been made, does not exceed one thousand and one hundred and sixty-four euros and sixty-nine cents (1,164.69); or

(b) to a fine (multa) of not less than four hundred and sixty-five euros and eighty-seven cents (465.87) but not exceeding two thousand and three hundred and twenty-nine euros and thirty-seven cents (2,329.37) or to imprisonment for a term not exceeding six months or to both such fine and such imprisonment, when the value of the goods which have been imported, or in respect of the importation of which an attempt or a preparatory act has been made, exceeds one thousand and one hundred and sixty-four euros and sixty-nine cents (1,164.69), and in all cases the Court shall moreover order the forfeiture of the goods to which the offence relates, even though the owner thereof may not be a party to the proceedings.