64. Offences in relation to goods and services

If any person acquires possession of or deals with any goods, or accepts the supply of any services, having reason to believe that tax on the supply of the goods or services or on the importation of the goods has been or will be evaded, the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and to a penalty of 3 times the amount of the tax.