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(1) A person who

(a) gives, offers, or agrees to give or procure to be given, a bribe, gratuity, recompense or reward to an officer,

(b) gives, offers, or agrees to give an unauthorised fee or reward to an officer, or

(c) induces or attempts to induce an officer to connive,

to evade a provision of this Act or otherwise to neglect the duty of that officer, commits an offence and is liable on summary conviction to a fine of not more than two hundred per cent of the total loss that would have been occasioned by the offence or to a fine of not more than two thousand five hundred penalty units whichever is higher or to a term of imprisonment of not more than five years or to both.

(2) An officer who

(a) demands or takes a bribe, gratuity, recompense or reward for the neglect or non-performance of the duty of the officer;

(b) demands or takes an unauthorised fee or reward, whether pecuniary or otherwise, directly or indirectly, on account of anything in relation to the office or employment of the officer;

(c) delivers up or agrees to deliver up or not to seize anything liable to forfeiture; or

(d) commits an offence under this Act or conspires or connives with any person for the purpose of committing an offence under this Act, shall, on proof to the satisfaction of the Commissioner-General, be dismissed from office.

(3) An officer who does any of the acts specified in subsection (2) commits an offence and is liable on summary conviction to a penalty of not more than two thousand five hundred penalty units or to a term of imprisonment of not more than five years or to both.