Section 31

Any master or owner of any vessel, or any owner, consignor or consignee of any goods imported into or exported out of the port, who by any means whatsoever eludes or evades, or attempts to elude or evade, or neglects or omits to pay, any of the charges leviable under this Act, shall pay to the authority by way of damages in addition to such charges, a sum equal to the charges so eluded or evaded, or attempted to be eluded or evaded, or neglected or omitted to be paid, and shall also be liable to a fine not exceeding two thousand ringgit.