5. Penalty

Any person who contravenes section 4(1) shall be guilty of an offence and shall be liable on conviction before a Magistrate’s Court to a fine not exceeding $100 or to imprisonment for a term not exceeding one month.

Any person who knowingly or wilfully gives a receipt which is incorrect in any material fact shall be guilty of an offence and shall be liable on conviction before a District Court to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 6 months.