(1) A person who

(a) counterfeits, falsifies or wilfully uses a counterfeited or falsified certificate or document required by this Act or under the directions of the Commissioner-General in the transaction of any business or matter relating to customs;

(b) alters a document or instrument relating to customs after it has been officially issued, or counterfeits the seal, signature, initials or other mark of or used by any officer for the verification of any document or instrument or for the security of goods or any other purpose in the conduct of business relating to custom, or any tax payable under this Act;

(c) on any document or instrument required for the purposes of this Act counterfeits or imitates the seal, signature, initials or other mark of or made use of by any other person whatsoever, whether with or without the consent of that person;

(d) makes or signs any declaration, certificate or instrument which is false in any material particular in relation to any motor vehicle imported under this Act;

(e) forges or causes to be forged any document relating to customs or any motor vehicle imported under this Act; or

(f) furnishes or causes to be furnished any information relating to any matter under this Act which the person knows to be false,

commits an offence and is liable on summary conviction to a fine of not less than two thousand five hundred penalty units and not more than seven thousand five hundred penalty units and any goods in respect of which the act was committed is liable to forfeiture to the State.

(2) Where the full amount of duties payable under subsection (1) is not paid

(a) the person in contravention shall incur a penalty of not more than three hundred percent of the amount not paid in addition to forfeiture of the goods where applicable; and

(b) the person is liable on summary conviction to a fine of not more than two hundred percent of the value of goods in question or to a term of imprisonment of not more than five years or to both.