Section 153

makes any collusive seizure or delivers up or makes any agreement to deliver up or not to seize any vessel or aircraft or other means of conveyance, or any goods liable to seizure;

accepts, agrees to accept, or attempts to obtain, any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty;

conspires or connives with any person to import or export or is in any way concerned in the importation or exportation of any goods liable to excise duty or any goods prohibited to be imported or exported for the purpose of seizing any vessel, aircraft or conveyance or any goods and obtaining any reward for such seizure or otherwise;

conspires or connives with any person to do any act or thing whereby the excise revenue is or may be defrauded, or which is contrary to this Order or the proper execution of his duty;

knowingly demands from any person an amount in excess of the authorised excise duty;

withholds for his own use or otherwise any portion of the amount of the excise duty collected;

renders a false return, whether orally or in writing, of the amount of excise duty collected or received by him;

defrauds any person, embezzles any money or otherwise uses his position to deal wrongly with excise; or

not being authorised under this Order to do so, collects or attempts to collect excise duty,

92

BLUV as of 8th August 2018

he shall be guilty of an offence and liable on conviction to a fine not exceeding $40,000, imprisonment for a term not exceeding 7 years or both, and any person who gives or offers, or promises to give or procures to be given, any bribe, gratuity, recompense or reward to, or makes any collusive agreement with, any such officer or person to induce him in any way to neglect his duty or to do, conceal or connive at any act whereby any of the provisions of this Order or of any other law relating to imports or exports may be evaded, shall be guilty as an abettor and punishable under this Order accordingly.