80. Serious offences and their punishment
(1) Any person who –
(a) has upon his premises or in his custody or under his control, or purchases, sells or otherwise disposes of any illicit goods knowing the same to be illicit goods;
(b) not being a licensed manufacturer or dealer, without lawful authority has in his possession or custody or under his control any partly manufactured excisable goods or fuel levy goods or excisable goods or fuel levy goods upon which duty has not been paid;
[Paragraph (b) substituted by section 27 of Act 105 of 1969, section 27 of Act 84 of 1987 and section 32 of Act 59 of 1990]
(c) removes or assists in or permits the removal of goods in contravention of any provision of this Act;
(d) deodorizes, clarifies or, prior to sale, reduces the strength of methylated spirits to a strength below a strength of 91,4 per cent absolute alcohol by volume, or prepares or sells or offers for sale or consumption, as a beverage, any preparation containing methylated spirits or spirits recovered from methylated spirits;
(e) removes or breaks or interferes with any lock, meter, gauge, rod, seal, mark or fastening placed on or fitted to any warehouse, vessel, package, container or other article, place or plant, by an officer under any provision of this Act;
(f) damages, destroys or disposes of any goods to prevent the securing or seizure thereof under the provisions of this Act by any officer or other person authorized to secure or seize the same, or takes back any goods which are being detained or have been seized;
(g) ……….
[Paragraph (g) deleted by section 28 of Act 112 of 1977]
(h) without lawful excuse (the proof of which shall lie upon him), brings into the Republic, produces or has in his possession any blank or incomplete invoice or any billhead or other similar document capable of being completed and used as an invoice for goods from outside the Republic;
[Paragraph (h) substituted by section 12 of Act 52 of 1986 and section 68 of Act 30 of 1998]
(i) makes improper use of a licence, permit or other document issued in respect of goods to which this Act relates;
(j) claims or receives any rebate, drawback, refund or payment or sets off any amount in terms of the provisions of section 77(a) to which he knows he is not entitled under this Act;
[Paragraph (j) substituted by section 22 of Act 86 of 1982 and section 8 of Act 98 of 1993]
(k) not being authorized to do so, gives or promises to give, directly or indirectly, any reward to an officer or any person employed by the Government, in respect of the performance or non-performance by any such officer or person of his duty or employment under this Act or agrees with or proposes to any such officer or person to do or permit anything in contravention or evasion of this Act;
(l) being an officer or a person employed by the Government, demands or receives, except from or through the Government, any reward in respect of the performance or non-performance of his duty or employment under this Act or by any wilful act, neglect or default does or permits or agrees to do or permit anything in contravention or evasion of this Act;
(m) attempts to commit or assists in committing any offence mentioned in this section;
(n) from any goods made from or containing excisable goods or fuel levy goods extracts or recovers such excisable goods or fuel levy goods in contravention of the provisions of this Act;
[Paragraph (n) substituted by section 27 of Act 84 of 1987]
(o) contravenes the provisions of section 4(12A)(b), 18(13), 18A(9), 20(4)bis, 21(3)(d), 35A(2), (3) and (4), 37(9), 37A(1)(c), 37A(4)(a), 48(1A)(b), 54(2), (3) and (4), 60(1), 63(1), 75(7A), 75(19), 88(1)(bA), 99A, 113(2), 113(8)(c), 114(2A) or 114(2B);
[Paragraph (o) substituted by section 10 of Act 85 of 1968, section 28 of Act 112 of 1977, section 27 of Act 84 of 1987, section 8 of Act 98 of 1993, section 68 of Act 30 of 1998, section 63 of Act 53 of 1999, section 29 of Act 21 of 2006 and section 18 of Act 36 of 2007]
(p) fails to comply with any condition determined under section 107(2)(a);
[Paragraph (p) added by section 7 of Act 89 of 1984]
(q) contravenes or fails to comply with any provision of any agreement contemplated in section 49 or 51;
[Paragraph (q) added by section 63 of Act 53 of 1999 and substituted by section 62 of Act 59 of 2000]
(r) without lawful cause fails to comply with a notice of appointment as agent in terms of section 114A within the period specified in such notice.
[Paragraph (r) inserted by section 148 of Act 45 of 2003]
shall be guilty of an offence and liable on conviction to a fine not exceeding R20 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 five years, or to both such fine and such imprisonment.
[Subsection (1) amended by section 12 of Act 52 of 1986 and section 8 of Act 105 of 1992]
(2) When any person is charged with a contravention of paragraph (a) of subsection (1) he shall, until the contrary is proved, be presumed to have known that the goods in question were illicit goods.
(3) When any person is charged with a contravention of paragraph (j) of subsection (1) he shall, until the contrary is proved, be presumed to have known that he was not entitled to the rebate, drawback, refund or payment concerned.
[Subsection (3) added by section 27 of Act 84 of 1987]