Section 94

Any owner, agent or master of any vessel who, by any means, evades or attempts to evade any port dues, goods dues or pilotage dues payable under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both, and shall in addition be liable to pay to the Authority as penalty double the amount of the dues the owner, agent or master evaded or attempted to evade.

The tender to or acceptance by the Authority or any of its officers of any dues, the payment of which has been previously evaded does not release or discharge any person from any liability for any damages or penalty consequent upon such evasion.