Chapter:	109	Title:	DUTIABLE COMMODITIES ORDINANCE	Gazette Number:	L.N. 243 of 2000
Section:	46	Heading:	Offences and penalties	Version Date:	28/07/2000

(1) A person who contravenes a condition, restriction, requirement or direction lawfully imposed, made or given under this Ordinance commits an offence.
(2) Where a magistrate is of the opinion that a person committed an offence with intent to avoid payment of duty, he may, in addition to the fine or imprisonment provided for the offence, impose a fine not exceeding 10 times the amount of duty payable on the dutiable goods in respect of which the person committed the offence.
(3) Except as expressly provided in this Ordinance, any person who contravenes a provision of this Ordinance set out in column 1 of Schedule 2 commits an offence and is liable on conviction to the penalty set out opposite that provision in columns 2 and 3 of that Schedule. (Replaced 57 of 2000 s. 5)