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A person who

(a) fraudulently puts into a post office anything

(i) in which or in the cover of which or

(ii) upon which or upon the cover of which there is a letter, newspaper, any writing or mark or anything contrary to this Act;

(b) makes a false declaration of the contents of anything sent by post; or

(c) fraudulently sends by post anything which the person claims to be a thing that falls within an exemption or privilege granted under this Act in respect of the postal article commits an offence and is liable on summary conviction to a fine of not less than 50 penalty units and not exceeding 250 penalty units or to imprisonment for term not exceeding 12 months or to both.