(1) An officer may search a person, where that officer reasonably suspects that that person is in possession of or has uncustomed, restricted or prohibited goods on his or her person.

(2) Where a person is asked by an officer whether that person is in possession of or has on his or her person goods specified under subsection (1) and the person refuses to answer or denies having the goods, and the officer subsequently discovers the goods in the possession of that person, the goods are liable to forfeiture to the State.

(3) Where an officer on searching a person discovers goods which the officer suspects to be un-customed, restricted or prohibited, the officer may

(a) seize the goods, and

(b) arrest that person.

(4) A person arrested under subsection (3) may be prosecuted.

(5) A person who fails to satisfy the court that the goods in the possession of that person are customed, not restricted or prohibited or that the duty on the goods has been paid or the goods are secured as required by law, that person shall incur a penalty of not more than three hundred percent of the amount of duty payable on the goods.