Clause 8

The principal Act is amended by inserting, immediately after section 14 thereof, the following section: —“Penalty for fraudulent evasion or attempts to fraudulently evade film hire duty14A. A person who is in any way concerned in any fraudulent evasion of, or attempts to fraudulently evade, any film hire duty shall be guilty of an offence under this Act and shall be liable on conviction to imprisonment for a term not exceeding two years or to a fine not exceeding five thousand dollars or to both such imprisonment and fine.”.