Section 33

Every person who assaults or obstructs any officer of excise or other public servant or any person acting in his or their aid or assistance, or duly employed for the prevention of the evasion of duties or of the illicit manufacture or sale of dutiable goods, in the execution of his or their duty, or in the due seizing of any liquors liable to forfeiture under this or any other Act relating to the excise, or who rescues or endeavours to rescue, or causes to be rescued, any dutiable goods which have been duly seized, or who before or after any seizure staves, breaks or otherwise destroys any cask, bottle, jar or other package to prevent the seizure thereof or the securing of the same be guilty of an offence: Penalty, for the first offence imprisonment for 18 months and a fine of

$3,000; and for every subsequent offence imprisonment for a term of 3 years and a fine of $5,000.