The information contained below are a general reminder to taxpayers and the general public of the penalties for falsifying a declaration.
- A general reminder of the penalty for persons who submit false declarations as provided under, inter alia, Section 217 (1) (a) of the Customs Act, Chapter 82:01 which states-
“Any person who in any matter relating to the Customs or under the control or management of the Comptroller, makes and subscribes, or causes to be made and subscribed, any false declaration shall be liable on summary conviction to a fine of twenty five thousand dollars together with imprisonment for three years”; and
- A general reminder of the penalty for persons dealing in uncustomed goods as provided under, inter alia, Section 218 (d) of the Customs Act, Chapter 82:01 which states-
“Every person who knowingly acquires possession or is in any way knowingly concerned in carrying, removing, depositing, concealing, or in any manner dealing with any goods with intent to defraud the revenue of any duties thereon, or to evade and prohibition or restriction of or applicable to such goods, shall be liable for each such offence to a fine of treble the value of the goods or ten thousand dollars at the election of the Comptroller; and to imprisonment for one year and all goods in respect of which any such offence shall be committed shall be forfeited.”