(1) A person who contravenes a provision of section 98 or 99 commits an offence and is liable on summary conviction to a penalty of not more than three hundred percent of the duty payable on the goods.

(2) In addition to subsection (1), the goods in respect of which the offence is committed is liable to forfeiture to the State.

(3) A penalty provided in subsection (1) and (2) does not apply to a person who imports or holds folded woven goods,

(a) where the folded woven goods are shorter than indicated by the mark upon them by not more than

(i) 10.26 centimetres in a piece marked 9.144 metres; or under;

(ii) 12.70 centimetres in a piece marked above 9.144 metres and up to 21.03 metres;

(iii) 17.78 centimetres in a piece marked above 21.03 metres and up to 32.92 metres;

(iv) 22.86 centimetres in a piece marked above 32.92 metres and up to 42.98 metres; or

(v) 47.72 centimetres in a piece marked above 42.98 metres; or

 (b) where the content of a piece is properly marked as total length but the final fold only is less than one metre or thirty-nine inches.