any arrangement which facilitates, or is likely to facilitate, whether by means of any concealment or disguise or otherwise, the dealing with property in contravention of section 15E(1), he shall be guilty of an offence and shall be liable on conviction —
(i)
in the case where the person is a body corporate, to a fine not exceeding $300,000; or
(ii)
in any other case, to a fine not exceeding $150,000 or to imprisonment for a term not exceeding 3 years or to both.