Clause 16

renumber the section as subsection (1) of that section;

in subsection (1), replace “and shall be liable —” with a full‑stop;

in subsection (1), delete paragraphs (e) and (f); and

after subsection (1), insert —“(2) Any person who, with intent to delay or obstruct the carrying out of an investigation under this Act, alters, suppresses, conceals or destroys any book, document or other record which —

the Director‑General or any proper officer of customs may inspect, copy, make extracts of or take possession of under this Act; or

the person is or is liable to be required to give or produce to a proper officer of customs under this Act,shall be guilty of an offence.(3) A person who is guilty of an offence under subsection (1) or (2) shall be liable —

on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 18 months or to both; and

in the case of a second or subsequent conviction, to a fine not exceeding $20,000 and to imprisonment for a term not exceeding 3 years.”.