Section 317 - Smuggling and other evasion

(1) A person who

(a) imports or is concerned in importing prohibited or restricted goods, contrary to the prohibition or restriction, whether the goods are unloaded or not, or

(b) unloads or is concerned in unloading prohibited goods or restricted goods imported contrary to the prohibition or restriction, or

(c) exports or is concerned in exporting prohibited or restricted goods, contrary to the prohibition or restriction, or

(d) with intent to defraud the Republic of a duty, knowingly harbours, keeps or conceals or knowingly permits or suffers or causes or procures to be harboured, kept or concealed prohibited, restricted, uncustomed or excisable goods, or

(e) with intent to defraud the Republic of a duty, knowingly acquires possession of or is knowingly concerned in carrying, removing, depositing or concealing prohibited, restricted, uncustomed or excisable goods, or

(f) is knowingly concerned in a fraudulent evasion or attempt at evasion of any customs or excise duties, or

(g) exports or attempts to export cocoa contrary to the Customs, Excise and Preventive Service (Management) Law, 1993 (P.N.D.C.L. 330) (which relates to the exportation of restricted or prohibited goods), or

(h) exports or attempts to export uncustomed cocoa contrary to an order made under the Customs, Excise and Preventive Service (Management) Law, 1993 (P.N.D.C.L. 330), or

(i) without lawful authority, the proof of which lies on that person, sells, receives or deseals sealed cocoa knowing it to belong to the Ghana Cocoa Board or to any of its licensed buying agents or any other person, or

(j) with intent to defraud the Ghana Cocoa Board or any of its licensed buying agents or any other person makes a false declaration about cocoa,

commits a misdemeanour and is liable on summary conviction to a term of imprisonment of not less than five years and not exceeding ten years, or to a fine not less than two hundred and fifty penalty units and not exceeding five thousand penalty units or to both the fine and to the imprisonment, and the goods in respect of which the criminal offence has been committed shall be forfeited.

(2) A person who commits an act referred to in subsection (1) is, whether or not that person is prosecuted under that subsection, liable to a civil penalty under the Customs, Excise and Preventive Service (Management) Act, 1993 and the civil penalty may be enforced and recovered although a prosecution has not been brought under subsection (1).

(3) The civil penalty shall not be exacted where a fine imposed under subsection (1) equals or exceeds treble the value of the goods in respect of which the criminal offence was committed.

(4) In this section, “prohibited or restricted goods” means goods the importation or exportation of which is prohibited or restricted by law.