Section 144

Any person, not being an officer of customs, who without the permission of the

Controller unlawfully wears, uses, possesses or displays any prescribed uniform or badge or authority card, or any dress having the appearance of or bearing the distinctive marks of such uniform, shall be guilty of an offence and liable on conviction to a fine not exceeding $8,000, imprisonment for a term not exceeding one year or both.

Every officer of customs who by resignation, dismissal, discharge or otherwise leaves the Royal Customs and Excise Department shall, before leaving, deliver up in good order any accoutrement, uniform or other article supplied to him and any other property or document belonging to the Government which may be in his possession.

Any person neglecting so to deliver up such article, property or document shall be guilty of an offence and liable on conviction to a fine not exceeding $2,000, imprisonment for a term not exceeding 3 months or both, and in addition thereto shall be liable to pay the value of the article or property not delivered up, which value shall be ascertained in a summary manner by the same court by which the person was convicted, where it shall be recoverable as a fine.

Penalty for offering or receiving bribes and abuse of authority.