A 40
CAP. 109]
Dutiable Commodities Regulations
[1989 Ed.
[Subsidiary]
PART X
PENALTIES
104. Penalties
(1) Except as otherwise expressly provided in the Ordinance, any person who acts in contravention of regulations 5, 10, 20, 31, 32, 35, 39, 40, 41, 44, 46, 47, 49, 52, 54, 55A, 58, 61, 63, 66, 67, 84, 94, 95, 96, 97, 98 and 99 shall be guilty of an offence and shall on summary conviction, in addition to any forfeiture under these regulations, be liable (L.N. 6 of 1970; L.N. 7 of 1987; 16 of 1989 s. 13; L.N. 165 of 1989)
(a) for the first offence, to a fine of $50,000 and to imprisonment for 12 months;
(b) for every subsequent offence, to a fine of $100,000 and to imprisonment for 2 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, 80, 81, 82, 83, 85, 86, 87, 88, 89, 90, 93, 100, 101 and 103 shall be guilty of an offence and shall on summary conviction, in addition to any forfeiture under these regulations, be liable to a fine of $50,000 and to imprisonment for 12 months. (L.N. 165 of 1989)
(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 exceeding 10 times the amount of duty payable on the goods in respect of which the offence was committed.
SCHEDULE
LICENCES AND FEES
PART I
[regs. 2, 103 & 103A]
GENERAL
Item Licence or permit Fee $ 1. General bonded warehouse licence 10 2. Warehouse licence in respect of one or more of the following- liquors, tobacco, hydrocarbon oil, methyl alcohol, non-alcoholic beverages, concentrates and cosmetics- (a) in conjunction with a licence to manufacture one or more of the commodities concerned 1,000 (b) in other cases 2,000 3. Import and export licence (for one or more of the following)- liquors, tobacco, hydrocarbon oil, methyl alcohol, non-alcoholic beverages, concentrates and cosmetics----Page 40
Page 41
A 40
CAP. 109]
Dutiable Commodities Regulations
[1989 Ed.
[Subsidiary]
PART X
PENALTIES
104. Penalties
(1) Except as otherwise expressly provided in the Ordinance, any person who acts in contravention of regulations 5, 10, 20, 31, 32, 35, 39, 40, 41, 44, 46, 47, 49, 52, 54, 55A, 58, 61, 63, 66, 67, 84, 94, 95, 96, 97, 98 and 99 shall be guilty of an offence and shall on summary conviction, in addition to any forfeiture under these regulations, be liable (L.N. 6 of 1970; L.N. 7 of 1987; 16 of 1989 s. 13; L.N. 165 of 1989)
(a) for the first offence, to a fine of $50,000 and to imprisonment for
12 months;
(b)
for every subsequent offence, to a fine of $100,000 and to imprisonment for 2 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, 80, 81, 82, 83, 85, 86, 87, 88, 89, 90, 93, 100, 101 and 103 shall be guilty of an offence and shall on summary conviction, in addition to any forfeiture under these regulations, be liable to a fine of $50,000 and to imprisonment for 12 months. (L.N. 165 of 1989)
(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 exceeding 10 times the amount of duty payable on the goods in respect of which the offence was committed.
SCHEDULE
LICENCES AND FEES
PART I
[regs. 2, 103 & 103A]
GENERAL
Item
Licence or permit
Fee $
1.
General bonded warehouse licence .....
10
2.
Warehouse licence in respect of one or more of the following-
liquors, tobacco, hydrocarbon oil, methyl alcohol, non-alcoholic beverages, concentrates and cosmetics-
(a) in conjunction with a licence to manufacture one or more
of the commodities concerned
1,000
(b) in other cases
2,000
3.
Import and export licence (for one or more of the following)-
liquors, tobacco, hydrocarbon oil, methyl alcohol, non-alcoholic beverages, concentrates and cosmetics----
Page 40Page 41
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