144. Penalty on making incorrect declarations and on falsifying documents

{a} makes, orally or in writing, or signs any declaration, certificate or other document required by this Order which is untrue or incorrect in any particular;

{b) makes, orally or in writing, or signs any declaration or document, made for consideration of any officer of excise on any application presented 762

to him, which is untrue or incorrect in any particular, or which is incomplete by omitting material particular therefrom;

fc} counterfeits or falsifies, or uses, when counterfeited or falsified, any document which is or may be required by this Order, or any document used in the connection of any business or matter relating to excise;

(d} fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of excise for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to excise;

(e}

being required by this Order to make a declaration of the value of dutiable goods imported into or manufactured in Brunei Darussalam for the purpose of assessment of excise duty, fails to make such declaration as required or makes such declaration which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom;

({}

being required by this Order to make a declaration of dutiable goods imported, fails to make such declaration as required; or

(g} fails or refuses to produce to a proper officer of excise any document required to be produced under section 99, shall be guilty of an offence and liable on conviction to a fine not exceeding

$40,000 or the equivalent of the amount of excise duty payable, whichever is the greater, imprisonment for a term not exceeding one year or both.

j2)

When any such declaration, whether orally or written, or any such certificate or other document as is referred to in paragraphs (a}, (b}, fc} and (e} of subsection (1) has been proved to be untrue, incorrect, counterfeited or falsified in whole or in part, it shall be no defence to allege-

(a} that such declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same was not aware of, or did not understand the contents of, such document; or fb} where any declaration was made or recorded in the Malay or

English languages by interpretation from any other language, that such declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant.

j3)

When a failure to make a declaration referred to in paragraph ({} of subsection ( 1) has been proved, it shall be no defence to allege that the failure was 763

BRUNEI DARUSSALAM GOVERNMENT GAZETTE inadvertent or without criminal or fraudulent intent or that it was not known that such a declaration was required to be made.