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Penalty for illegally exporting goods.
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3.—(1) Every person who—
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(a) exports any goods in contravention of any enactment or statutory instrument, or
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(b) attempts to export any goods in contravention of any enactment or statutory instrument, or
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(c) brings or sends any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, or
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(d) attempts to bring or send any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, or
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(e) is knowingly concerned in dealing with any goods (being goods the exportation of which is prohibited or restricted by any enactment or statutory instrument) with intent to evade such prohibition or restriction, or
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(f) keeps any goods at any place for the purpose of facilitating their exportation in contravention of any enactment or statutory instrument, or
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(g) aids, abets or assists another person or conspires with another person to commit an offence under paragraph (a), (b), (c), (d), (e) or (f) of this subsection,
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shall be guilty of an offence against the Customs Acts and shall for each such offence forfeit either treble the value of the goods or one hundred pounds, at the election of the Revenue Commissioners, and such person may either be detained or proceeded against by summons.
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(2) Where the penalty for any offence under subsection (1) of this section is to be calculated by reference to treble the value of any goods, the value of the goods shall be taken to be the price at which goods of the like kind, but of the best quality, upon which the duty or duties (if any) had been paid were sold at or about the time of the commission of the offence.
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(3) Where—
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(a) a person (in this subsection referred to as the principal offender) is convicted of an offence (in this subsection referred to as the principal offence) under paragraph (a), (b), (c) (d), (e) or (f) of subsection (1) of this section, and
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(b) proceedings are instituted against another person charging him with the offence of aiding, abetting or assisting the principal offender or of conspiring with the principal offender to commit the principal offence,
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evidence of the conviction of the principal offender of the principal offence shall, in those proceedings, be evidence of the commission of the principal offence.
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