Toll coupons
5.—(1)  The Registrar or any authorised officer may issue to any person a toll coupon upon payment of the appropriate toll as specified in the Schedule.
(2)  A toll coupon shall be in such form as the Registrar may determine.
(3)  No toll coupon may be replaced or surrendered for a refund.
(4)  Any person who —
(a)forges or alters a toll coupon or any stamp or endorsement thereon;
(b)assists in forging or altering a toll coupon or any stamp or endorsement thereon;
(c)procures or suffers a toll coupon or any stamp or endorsement thereon to be forged or altered; or
(d)uses or allows any other person to use a toll coupon which has been forged or which has any alteration, erasure or other irregularity therein which indicates that the toll coupon has been tampered with,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 12 months or to both.
(5)  In any proceedings for an offence under paragraph (4)(d), it shall be a defence for the person charged to prove that he did not know, and could not with reasonable diligence have ascertained, that the toll coupon had been forged or tampered with.