Section 9

Any person who contravenes the provisions of sections 6, 7 and 8 shall be guilty of an offence and shall on conviction, be liable for the first offence to a fine of not less than ten times the amount of the customs or excise duty or tax or five thousand dollars, whichever is the lesser amount, and of not more than twenty times the amount of the customs or excise duty or tax or five thousand dollars whichever is the greater amount, and for a second or any subsequent offence to a fine of not less than ten times the customs or excise duty or five thousand dollars, whichever is the lesser amount and of not more than forty times the customs or excise duty or ten thousand dollars, whichever is the greater amount, or to imprisonment for a term not exceeding two years or to both such fine and imprisonment:

Provided that when the amount of customs or excise duty cannot be ascertained the penalty may amount to a fine not exceeding five thousand dollars.