134. Offence in connection with claims for drawback

If any person obtains, attempts to obtain or abets in obtaining, or does anything whereby there might be obtained by any person, any amount by way of drawback of any duty in respect of any goods which is not lawfully payable or allowable in respect thereof or which is greater than the amount so payable or allowable, the person shall be guilty of an offence and shall be liable on conviction to a fine of 3 times the value of the goods or $5,000, whichever is the greater.