1962-HKRS30-8-53_Part04 — Page 55

Charges.

Sutioning

of members

of the

Preventiva

Service.

Payment ot foes.

Penaltics.

Revocution. (Vol. IX. p. 277).

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101. Charges by warehouse-keepers for storing or moving dutiable goods shall not exceed such as the Director may approve.

102. The Director may at any time station in any warehouse auch members of the Preventive Service as may, in his opinion, be necessary for the due protection of the revenue.

103. Every warehouse-keeper shall pay the fse prescribed for the attendance of members of the Preventive Service 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 85 and for attendances at other times arranged at the request of the Director.

PART X.

PENALTIES.

104. (1) Except as otherwise expressly provided in the Ordinance. any person who acts in contravention of regulations 4, 5, 10, 20, 31. 32. 35, 39, 40, 41, 42, 43, 44, 45, 46, 47, 49, 52, 54, 58, 61, 63, 64, 66, 67. 70, 71, 72, 74, 75, 77, 84, 94, 95, 96, 97, 98 and 99 shall be guilty of an offence and shall upon summary conviction, in addition to any forfeiture under these regulations. be liable-

(a) for the first offence, to a fine of fifty thousand dollars and to

imprisonment for twelve months;

(b) for every subsequent offence, to a fine of one hundred thousand

dollars and to imprisonment for two years.

(2) Any person who acts in contravention of regulations 6, 7, 8, 9, 25, 26, 29, 30, 33, 34, 38, 48, 51, 55, 56, 57, 59, 60, 62, 69, 76, 80, 81, 82. 83, 85, 86, 87, 88, 89, 90, 93, 100, 101 and 103 shall be guilty of an offence and shall in addition to any forfeiture under these regulations be liable to a fine of fifty thousand dollars and to imprisonment for twelve months.

(3) In any case where a magistrate is of the opinion that an offence was committed with intent to avoid payment of duty he may in addition to any fine prescribed by this regulation inflict a fine not excoding ten times the amount of duty payable on the goods in respect of which the offence was committed.

PART XI

REVOCATION.

105. The Dutiable Commodities Regulations are revoked:

Provided that regulation 20A, the regulations appearing under sub- heading 'B' of Part VI, Forms 11, 12, 13, 14 in the First Schedule of those regulations, and the provisions of regulations I and 19 and the

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Second Schedule of those regulations so far as may be necessary for the purposes of liquor licences and the aforesaid regulations, shall continue in force until they are replaced by an enactment expressed to be in substitution therefor.

SCHEDULE.

LICENCES AND FEES.

PART -GENERAL.

Licence or perair.

Gcnccal bonded warehouse Licence

Harbour vessel licence Ship licence

Warehouse licence

ТУЧРІЗ

Fee

10

10

10

PART 1[-LIQUORS.

Licence or permit.

Fee.

*Manufacturer's licence

Distillery licence for distilling intoxicating liquors

KAMARBETAT CRANDOM Šnel | Conc.

2,000

200

+

ALCOHO

100

2,000

10

*Sull licence (single still) for distillation of liquids other

than dutiable liquors

Brewery licence

Canteen licence

Importer's licence—

(e) except as in (b)

www

(6) to persons importing only for their own use or where the duty value of a single shipment is less than $200

¡Exporter's licence

(except if held in conjunction with an importer's licence, then $10).

Dealer's licence—

tia) for European type intoxicating liquors

(8) for Non-European type intoxicating liquors

(i) in the New Territories (ii) elsewhere

(i) occasional dealer's licence

500

[reg. 2.1

10% of the duty on the

liquor imported with a minimum fee of $2.

500

1,500

100

1,000

10% of the prescribed dealer's fees.