Finance Act, 1932
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Penalty for breach of condition. |
45.—If any person does any act (whether of commission or omission) which is a contravention of any condition imposed by the Revenue Commissioners under this Part of this Act or under the First or the Second Schedule to this Act, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds, and any article liable to duty in respect of which such offence is committed shall be forfeited. |