Dutiable Commodities.
[CAP. 109
Director.
109. The keeper of a general bonded warehouse shall daily, and of a licensed warehouse weekly, or in either case at such other regular intervals and on such days as the Director may appoint, deliver returns to the Director to his satisfaction and in a form approved by him of all dutiable goods taken into or out of the warehouse, all such operations as are mentioned in regulation 104, and such other relevant particulars as the Director may require: returns shall be delivered before noon on the day on which they are due, or if that day is a general holiday, on the next working day.
110. Charges by warehouse-keepers for storing or moving dutiable goods shall not exceed such as the Director may approve.
111. The Director may at any time station in any warehouse such revenue officers as may, in his opinion, be necessary for the due protection of the revenue:
112. Every warehouse-keeper shall pay the fee prescribed for the attendance of revenue officers at his warehouse; but the Director may dispense with a fee for attendance at any warehouse during the usual hours of opening prescribed in regulation 94.
PART X. PENALTIES, FORFEITURE, CITATION.
113. (1) Any person who acts in contravention of regulations 3, 4, 8, 12, 14, 16, 41, 42, 45, 49 to 57, 59, 62, 63, 67, 70, 72, 73, 75, 76, 79 to 81, 83, 84, 86, 93 and 103 to 108 shall commit an offence and shall upon summary conviction, in addition to any forfeiture that may be prescribed, be liable-
(a) for a first offence, to a fine of five thousand dollars and to imprisonment for six months;
(b) for every subsequent offence, to a fine of ten thousand dollars and to imprisonment for twelve months.
(2) Any person who acts in contravention of regulations 5, 6, 7, 21, 22, 29, 39, 40, 43, 44, 48, 58, 61, 64 to 66, 68, 69, 71, 78, 85, 89 to 92, 94 to 99, 101, 102, 109, 110 and 112 shall commit an offence and shall upon summary conviction,
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