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

Any person who knowingly advances or furnishes money for the purpose of establishing or conducting any business comprising the sale, purchase, hire, receiving, concealment, disposal or dealing of unexcisable goods shall be guilty of an offence and liable on conviction to a fine of not less than $100,000 and not exceeding $1,000,000, imprisonment for a term not exceeding 6 years or both.