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Goods fraudulently removed or produced to obtain drawback shall be forfeited, with treble value or 100l.
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12. All goods which shall be removed or deposited or concealed, or which shall be produced to any officer of excise or customs with intent fraudulently to obtain any drawback or allowance granted by any Act or Acts relating to the revenues of excise or customs, shall, with the casks, vessels, cases, or other packages containing the same, be forfeited; and every person who shall remove or deposit or conceal, or shall produce to any officer of excise or customs, any goods, with intent fraudulently to obtain any drawback or allowance granted by any Act relating to the revenues of excise or customs, shall forfeit treble the value of such goods or one hundred pounds, at the election of the commissioners of excise or customs, or the person who shall inform or sue for the same.
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