Section 46

unlawfully removes or in any way assists or is concerned in unlawfully removing any goods from a collection station; or

at any time before their importation into Malaysia opens, changes, substitutes, adds to or otherwise tampers with any goods or passengers’ baggage which have been duly declared at a collection station,shall be guilty of an offence and shall be liable on conviction —

in the case of dutiable goods —

for a first offence to a fine of not less than 6 times the amount of the customs duty or $5,000, whichever is the lesser amount, and of not more than 20 times the amount of the customs duty or $5,000 whichever is the greater amount:Provided that when the amount of customs duty cannot be ascertained the penalty may amount to a fine not exceeding $5,000; and

for a second or any subsequent offence to such fine or to imprisonment for a term not exceeding 2 years or to both;

in the case of non-dutiable or prohibited goods, to a fine of not less than twice the value of the goods or $5,000, whichever is the lesser amount, and of not more than 5 times the value of the goods or $5,000 whichever is the greater amount:Provided that where the value of the goods cannot be ascertained the penalty may amount to a fine not exceeding $5,000.