Cap. 395 Art. 69Offences relating to taxable importations.

(1) The provisions of articles 18 and 62 of the Customs

Ordinance shall apply to this Act as if all references to duties contained in those articles were references to tax due under this

Act, and any person who is in contravention of the provisions of the said articles construed as aforesaid in relation to any goods whose importation is subject to tax under this Act shall, without prejudice to any liability incurred under the said Ordinance, be guilty of an offence under this Act and shall for each such offence be liable to a fine (multa) equivalent to the aggregate of tax payable on the goods and double the value of the goods, or to a fine (multa) of fifty-eight euro and twenty-three cents (58.23), whichever shall be the greater, or to imprisonment for a term not exceeding two years or to both such fine and imprisonment and the offender may be either detained or proceeded against by summons, in the same manner and form, and subject to all other provisions laid down in the Criminal mentioned were also a reference to the tax chargeable under this Act.

(3) The importation of goods subject to tax under this Act shall, for all purposes of any law, be deemed as a prohibited importation unless the said tax is duly paid, or, where the payment of the tax has been postponed in accordance with any provisions of this Act, the conditions imposed in connection with such a postponement are duly observed.