Clause 103

Any master or owner of any vessel or any owner of any goods who, by any means whatsoever, evades or attempts to evade any of the dues or rates leviable under this Ordinance shall be guilty of an offence under this Ordinance and shall be liable on conviction to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding four months or to both such fine and imprisonment, and shall in addition be liable to pay to the Authority as penalty double the amount of the dues or rates he evaded or attempted to evade.

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