Penalty for various offences
130.—(1)  Any person who —
(a)is concerned in importing or exporting, or ships, unships, loads, unloads, lands or delivers or assists or is concerned in the shipping, unshipping, landing or delivery of, any uncustomed or prohibited goods whether the goods are shipped, unshipped, loaded, unloaded, landed, delivered or not;
(b)illegally removes or withdraws or in any way assists or is concerned in the illegal removal or withdrawal of any goods from any customs control;
(c)stores, keeps or has in his possession any dutiable or prohibited goods except under customs control, or stores, keeps or has in his possession any uncustomed goods;
(d)is in any way concerned in conveying, removing, depositing or dealing with any dutiable, uncustomed or prohibited goods with intent to defraud the Government of any customs duty or excise duty thereon, or to evade any of the provisions of this Act;
(e)being a passenger or other person, is found to have any dutiable or prohibited goods in his baggage or upon his person or otherwise in his possession, after having denied that he has any dutiable or prohibited goods in his baggage or upon his person or otherwise in his possession;
(f)is in any way concerned in any fraudulent evasion or attempt at fraudulent evasion of any customs duty or excise duty;
(g)is in any way concerned in the manufacture of any dutiable or prohibited goods in contravention of section 63;
(h)is in any way concerned in bottling, blending, compounding or varying any intoxicating liquors in contravention of section 66;
(i)knowingly harbours or conceals or permits, suffers, causes, or procures to be harboured or concealed any dutiable, uncustomed or prohibited goods; or
(j)sells, exchanges or gives away or offers to sell, exchange or give away to any person in Singapore, goods which are his duty-free allowances in Singapore,
shall be guilty of an offence and shall be liable —
(i)on the first conviction to a fine of not less than 10 times the amount of the customs duty, excise duty or tax or $5,000 whichever is the lesser amount, and of not more than 20 times the amount of the customs duty, excise duty or tax or $5,000 whichever is the greater amount, except that where the amount of customs duty or excise duty cannot be ascertained the penalty may amount to a fine not exceeding $5,000;
(ii)on the second or subsequent conviction to such fine or to imprisonment for a term not exceeding 2 years or to both;
(iii)where the goods consist wholly or partly of tobacco products and such tobacco products exceed 2 kilogrammes in weight — on the first conviction to both a fine of not less than 15 times the amount of the customs duty, excise duty or tax and not more than 20 times the amount of the customs duty, excise duty or tax or $10,000, whichever is the greater, or to imprisonment for a term not exceeding 3 years or to both; and
(iv)where he has been convicted on a previous occasion of an offence under this section involving goods consisting wholly or partly of tobacco products and such tobacco products exceed 2 kilogrammes in weight, and he is again convicted of such offence — to a fine of not less than 30 times the amount of the customs duty, excise duty or tax and not more than 40 times the amount of the customs duty, excise duty or tax or $20,000, whichever is the greater, or to imprisonment for a term not exceeding 6 years or to both.
[23/93; 24/96; 11/97; 33/2000; 4/2003]
(2)  In any prosecution against a person for committing, attempting or abetting an offence under this section, any dutiable, uncustomed or prohibited goods shall be deemed to be dutiable, uncustomed or prohibited goods to the knowledge of the defendant unless the contrary is proved by the defendant.
(3)  In sub-paragraphs (iii) and (iv) of subsection (1), “tobacco product” means any cigarette, cigar, cheroot, cigarillos or any other form of tobacco including —
(a)any mixture containing tobacco; and
(b)any tobacco substitute which is capable of being smoked.
[24/96]