572247-1930-Minutes--No-3 — Page 21

THE HONG KONG GOVERNMENT GAZETTE, JUNE 27, 1930.

Vict. e. 18,

s. 15.)

(2) Every person who ships, or causes to be Additional shipped, or produces, or causes to be produced to any penalty for revenue officer to be shipped for exportation any light fraudulently oils not entitled to drawback or any other oils, goods, to obtain

attempting matter or thing as light oils, the same not being light drawback in oils, or fraudulently removes, or conecals any light certain cases. oils or other oils, goods, matter, or thing, with intent (3 and 4 unduly to obtain any drawback on light oils, or any greater drawback than he would otherwise be entitled to, shall upon summary conviction, in addition to all other penalties which he may thereby incur, forfeit either the sum of treble the amount of the drawback sought to be obtained, or the sum of two thousand dollars, at the election of the Superintendent (which election shall be certified by the Superintendent in writing under his hand), and all such light oils or other oils, goods, matters or things shall be forfeited, and may be seized by any revenue officer.

55. Every person who contravenes any of the offences. provisions of this Ordinance or of any regulations made thereunder or who fails to observe any condition or restriction imposed by or under this Ordinance shall be deemed to commit an offence against this Ordinance.

56.--(1) Every person who commits or attempts to Penalties. commit any offence against this Ordinance shall upon summary conviction be liable to a fine not exceeding five hundred dollars, and to imprisonment for any term not exceeding six months.

(2) If the magistrate is of the opinion that any offence committed against this Ordinance was com- mitted with the intent to avoid payment of any duty payable under this Ordinance, he may impose a fine not exceeding ten times the amount of the duty payable on the light oils in respect of which the offence was committed, notwithstanding the fact that such fine may be in excess of the maximum fine authorised by sub-section (1):

Provided that nothing in this sub-section shall affect the power of the magistrate to impose in lieu of or in addition to any fine imposed under this sub- section દી sentence of imprisonment for any term authorised by sub-section (1).

57. It shall be lawful for a magistrate to order to Forfeiture of be forfeited to the Crown any light oils with respect light oils. to which any offence against this Ordinance may have been committed, whether any person shall have been convicted of such offence or not, and upon the making of such order of forfeiture the said light oils shall be deemed to be the property of the Crown free from all rights of any person: Provided that it shall be lawful for the Governor in Council in his absolute discretion to entertain and give effect to any moral claim to or in respect of the said light oils.

bond.

58.-(1) Upon the failure of any condition of any Forfeiture of bond required as a condition on the granting of any permit or any licence issued under this Ordinance, the sum secured by the bond shall be deemed to be a debt due to the Crown and may be recovered in an action by the Treasurer in the same manner as Crown fees are recovered upon a certificate purporting to be

under the hand of the Treasurer.

(2) The recovery of any such sum shall not relieve any person from any other penalty to which he may be liable under this or any other Ordinance.

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