Provided proof to the satisfaction of the Commissioner of such export or supply under
rebate of duty and the identity of the sales duty goods or excisable goods specified in Section B of Part 2 of Schedule No. 1 so exported or supplied is submitted by such licensee, together with such documentary proof as the Commissioner may in each case require regarding the sale of such goods by the licensee.
(Amended A.5/1991.)
PART XI
PENAL PROVISIONS
Offences not expressly mentioned.
78. (1) Any person who contravenes any provision of this Act or who fails to comply with
any such provision with which it is his duty to comply shall, even where the contravention or
failure is not elsewhere declared an offence, be guilty of an offence.
(2) Any person guilty of an offence under this Act shall, where no punishment is expressly provided for such offence, be liable on conviction to a fine not exceeding one thousand emalangeni or treble the value of the goods in respect of which such offence was
committed, whichever is the greater, or imprisonment not exceeding six months, or both.
(Amended A.11/1988.)
(3) Any person who is convicted of an offence referred to in subsection (2) within a period of three years after he was convicted of any offence referred to in that subsection shall
be liable to a fine not exceeding one thousand five hundred emalangeni or treble the value of
the goods in respect of which such offence was committed, whichever is the greater, or imprisonment not exceeding nine months, or both. (Amended A.11/1988.)
Less serious offences and their punishment.
79. (1) Any person who —
(a) supplies the means or materials for or assists in establishing, repairing, maintaining or working any still being made or made, imported, used, set up or in the
possession or custody of any person without lawful authority;
(b) is found without lawful excuse in any place where distillation is illegally carried
on;
(c) refuses or fails to comply with the lawful requirements of an officer or refuses or
fails to answer to the best of his power any question which an officer in the exercise of his functions has put to him;
(d) falsely holds himself out to be an officer;
(e) resists or hinders an officer in the performance of his functions under this Act; or