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Any person who, without lawful authority or excuse-

(a) imports into Ghana any coin or note knowing it to be counterfeit or false,

(b) exports from Ghana, or puts on board any aircraft, ship, vehicle or any other conveyance for the purposes of being so exported, any coin or note knowing it to be counterfeit or false, shall be guilty of an offence and liable on conviction to a fine not exceeding ₵5,000.00 or to imprisonment not exceeding ten years or to both. [As substituted by the Currency (Amendment) Decree, 1974 (NRCD 295), s.1].