132. Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods

Any person who knowingly advances or furnishes money for the purpose of establishing or conducting any business comprising the sale, purchase, hire, receiving, concealment, disposal or dealing of uncustomed goods shall be guilty of an offence and shall be liable on conviction to a fine of not less than $100,000 and not more than $1 million and shall also be liable to imprisonment for a term not exceeding 6 years.