Chapter:	109	Title:	DUTIABLE COMMODITIES ORDINANCE	Gazette Number:	L.N. 255 of 2001
Section:	36	Heading:	Misrepresentation, concealment, removal of goods, and defacement of licence or permit	Version Date:	10/01/2002

(1) No person shall make any incomplete statement or declaration or furnish any incorrect information, however made or furnished, or apply any incorrect description or supply any incorrect particulars in any document made or furnished for the purposes of this Ordinance or for any licence or permit to be issued under this Ordinance. (Amended 19 of 2001 s. 11)
(2) Any person who-

(a) attempts to evade payment of duty on any goods to which this Ordinance applies, embarks or causes to be embarked for exportation on any ship or aircraft, or produces or causes to be produced to any member of the Customs and Excise Service to be so embarked-
(i) any goods to which this Ordinance applies and which are not intended for export; or
(ii) any goods, matter or thing as goods to which this Ordinance applies, the same not being goods to which this Ordinance applies or which are different in type, nature, quantity or quality from the goods shown on any export permit or statement which is presented and which purports to cover such goods; or
(b) with any such intent fraudulently removes, deposits or conceals any goods, matter or thing; or
(c) after any goods to which this Ordinance applies have been embarked for exportation on any ship or aircraft, without the consent of the Commissioner opens the packages in which the goods are contained or cancels, or obliterates, or alters the marks, letter or devices thereon,