155J Offences

(1)

No person may, without reasonable excuse, refuse or fail to comply with a notice given under section 155B.

(2)

No person who is required by a notice given under section 155C to appear before a Customs officer and to answer questions may, without reasonable excuse,—

(a)

refuse or fail to appear before the Customs officer in accordance with the notice; or

(b)

refuse to answer any question.

(3)

No person may, without reasonable excuse, refuse or fail to comply with an order made under section 155E.

(4)

Every person who breaches any of subsections (1) to (3) commits an offence and is liable on conviction,—

(a)

in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $10,000; and

(b)

in the case of a body corporate, to a fine not exceeding $50,000.

Section 155J: inserted, on 7 October 2011, by section 23 of the Trade Marks Amendment Act 2011 (2011 No 71).

Section 155J(4): amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Consequential Amendments) Regulations 2013 (SR 2013/409).