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(a) being, a person who is required, by or by virtue of any enactment relating to the Customs or Excise or to the construction of works for the accommodation of officers of Customs and Excise, or by or by virtue of any regulation or order of the Commissioners to keep scales, weighing or measuring machines or instruments, weights or measures or instruments, weights or measures, provides, uses, or permits to be used any false, unjust, or insufficient scales, weighing or measuring machines or instruments, weights or measures, or practises any device or contrivance by which any officer of Customs and Excise may be prevented from, or hindered or deceived in, taking a just and true account or making a due examination; or
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(b) being a person by whom or on whose behalf articles are weighed or measured for the purpose of any account taken or to be taken, or of any examination made or to be made, by any officer of Customs and Excise, practises, either before, during, or after the weighing or measuring, any device or contrivance by which any such officer may be prevented from, or hindered or deceived.in, taking a just and true account or making a due examination,
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he shall for each offence be liable to a penalty of two hundred pounds, and any false, unjust, or insufficient scales, weighing or measuring machines or instruments, weights or measures, and any articles in respect of or in connection with which the offence was committed, shall be forfeited.
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