Customs Order, 2006 · s 141

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141.
(1)
Any person who, without the authority of the Controller-
{a)
destroys, damages, erases or otherwise manipulates data stored in, or used in connection with, a computer;
{b) introduces into, or records or stores in, a computer by any means data for the purpose of -
(i)
destroying, damaging, erasing or altering other data stored in the computer; or
(ii)
interfering with, interrupting or obstructing the lawful use of, the computer or the data stored in the computer; or
{c)
otherwise uses a computer, the purpose or effect of which is to reduce, avoid or evade any liability to customs duty imposed or which would otherwise have been imposed under this Order, or to defeat any provision of this Order, shall be guilty of an offence and liable
(i)
on the first conviction, to a fine of not less than 10 times the amount of the customs duty or $5,000, whichever is the lesser amount, and of not more than 20 times the amount of the customs duty or $5,000, whichever is the greater amount, and where the amount of customs duty cannot be ascertained, the penalty shall be a fine not exceeding $5,000;
and
(ii)
on a second or subsequent conviction, to such fine mentioned in sub-paragraph (i), imprisonment for a term not exceeding 2 years or both.
(2)
In subsection (1), "data" includes any computer program or part of a computer program being a program, whether or not approved by the Controller, for use in relation to the computer service established under section 103.
Knowingly advancing or furnishing money for business comprising sale, purchase etc. of uncustomed goods.

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s 141

(1)

Any person who, without the authority of the Controller-

{a)

destroys, damages, erases or otherwise manipulates data stored in, or used in connection with, a computer;

{b) introduces into, or records or stores in, a computer by any means data for the purpose of -

(i)

destroying, damaging, erasing or altering other data stored in the computer; or

(ii)

interfering with, interrupting or obstructing the lawful use of, the computer or the data stored in the computer; or

{c)

otherwise uses a computer, the purpose or effect of which is to reduce, avoid or evade any liability to customs duty imposed or which would otherwise have been imposed under this Order, or to defeat any provision of this Order, shall be guilty of an offence and liable

(i)

on the first conviction, to a fine of not less than 10 times the amount of the customs duty or $5,000, whichever is the lesser amount, and of not more than 20 times the amount of the customs duty or $5,000, whichever is the greater amount, and where the amount of customs duty cannot be ascertained, the penalty shall be a fine not exceeding $5,000;

and

(ii)

on a second or subsequent conviction, to such fine mentioned in sub-paragraph (i), imprisonment for a term not exceeding 2 years or both.

(2)

In subsection (1), "data" includes any computer program or part of a computer program being a program, whether or not approved by the Controller, for use in relation to the computer service established under section 103.

Knowingly advancing or furnishing money for business comprising sale, purchase etc. of uncustomed goods.