Section 116
of Investment Incentives Order, 2001
Section 116
(1)
Any person who contravenes or fails to comply with section 46 or 52 or any regulations made under this Order shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000, to imprisonment for a term not exceeding 2 years or both.
(2)
Any person who –
(a)
obstructs or hinders any senior officer of customs or officer of customs acting in the discharge of his duty under this Order or any regulations made thereunder;
or
(b)
fails to produce to a senior officer of customs or officer of customs any invoices, bills of lading, certificates of origin or of analysis or any other documents relating to the export of any export product or export produce which the officer may require, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000, to imprisonment for a term not exceeding 12 months or both.
Incorporating amendments until S 5/2011
(Cleancopy) NANI/H.AFIF/fiqah _ as of 11th March 2020
75
BLUV as at 16th February 2011
(3)
Any person required by a senior officer of customs or officer of customs to give information on any subject into which it is the officer’s duty to inquire and which it is in the person’s power to give, who refuses to give such information or furnishes as true information that which he knows or has reason to believe is false shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000, or imprisonment for a term not exceeding 12 months or both.
(4)
When any such information is proved to be untrue or incorrect, in whole or in part, it is no defence to allege that the information, or any part thereof, was furnished inadvertently, without criminal intent or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.
(5)
Nothing in subsection (3) shall oblige a person to furnish any information which would have a tendency to expose him to a criminal charge or to a penalty or forfeiture.
Attempts or abetments.