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(1) A person who cuts away, casts adrift, removes, alters, defaces, sinks or destroys or in any other way damages or conceals an aircraft, ship, vehicle, buoy, anchor, chain, rope, entry gates into the country or a customs-controlled area, or exit gates from the country or any customs-controlled area or mark in the charge of or used by any person for the prevention of smuggling, or in or for the use of customs, commits an offence and is liable on summary conviction to a fine of not less than two thousand five hundred penalty units as well as the full costs of the repairs.

(2) A person who, other than an officer, interferes with or takes up uncustomed goods or any goods whose importation or exportation is prohibited or restricted, being in packages found floating upon or sunk into the sea commits an offence and is liable on summary conviction to a fine of fifty per cent of the value of the goods and the goods are liable to forfeiture to the State.

(3) Where by reason of the offence specified in subsection (1) or (2), the full amount of a fine payable is not paid, that person is liable on conviction to a term of imprisonment of not more than two years.