Section 78 (Customs Act) – Offences not expressly mentioned

78. Offences not expressly mentioned

(1)     Any person who contravenes any provision of this Act or who fails to comply with any such provision with which it is his duty to comply, shall, even where such contravention or failure is not elsewhere declared an offence, be guilty of an offence.

(2)     Any person guilty of an offence under this Act shall, where no punishment is expressly provided for such offence, be liable on conviction to a fine not exceeding R8 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment.

[Subsection (2) amended by section 10 of Act 52 of 1986 and section 6 of Act 105 of 1992]

(3)     A person who is convicted of an offence referred to in subsection (2) within a period of three years after he was convicted of any offence referred to in that subsection shall be liable to a fine not exceeding R16 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding four years, or to both such fine and such imprisonment.

[Subsection (3) amended by section 10 of Act 52 of 1986 and section 6 of Act 105 of 1992]