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(1) The Commissioner may by legislative instrument-

(a) prohibit or restrict the importation into Ghana of any coins or notes specified in the instrument whether such coins or notes are or are not legal tender in Ghana;

(b) prohibit or restrict the exportation from Ghana of any coins or notes specified in the instrument whether such coins or notes are or are not legal tender in Ghana;

(c) exempt any country from the operation of any such instrument. [As substituted by the Currency (Amendment) Decree, 1974 (NRCD 295), s.1].

(2) Any person who, in contravention of an instrument made under subsection (1), imports or exports or attempts to import or export any coins or notes shall be guilty of an offence and liable upon summary conviction, to a term of imprisonment not less than three years and not exceeding seven years without the option of a fine:

Provided that the court convicting a person under this subsection may impose a term of imprisonment less than three years or a fine not exceeding ₵20,000.00 or both if satisfied on grounds stated that the offence was trivial or that there are special circumstances relating to the offence or the offender which would render unjust the application of the minimum penalty prescribed by this subsection. [As substituted by the Currency (Amendment) Decree, 1977 (SMCD 100)].