A person who in a matter relating to the Excise Tax Stamp, makes an impression, alters, counterfeits or performs an act with the intent of evading any duty or tax, commits an offence and is liable on summary conviction to a fine of not more than three hundred per cent of the duties and taxes evaded or to a term of imprisonment of not more than five years or to both and any goods connected to the offence shall be forfeited to the State.