81. Non-declaration in respect of certain goods

 

Any person who contravenes or fails to comply with the provisions of section 15, shall be guilty of an offence and liable on conviction to a fine not exceeding R8 000 or treble the value of the goods in question, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment, and the goods in question and any other goods contained in the same package as well as the package itself shall be liable to forfeiture.

[Section 81 substituted by section 9 of Act 93 of 1978, amended by section 13 of Act 52 of 1986, substituted by section 33 of Act 59 of 1990 and amended by section 9 of Act 105 of 1992]