(f) rescues any person apprehended for any offence under this Act, or prevents the
apprehension of any person who has committed any such offence;
shall be guilty of an offence and liable on conviction to a fine not exceeding one thousand
Emalangeni or imprisonment not exceeding six months, or both. (Amended A.11/1988.)
(2) A person who is convicted of an offence referred to in subsection (1) 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 imprisonment not
exceeding nine months, or both. (Amended A.11/1988.)
Serious offences and their punishment.
80. (1) A person who —
(a) has upon his premises or in his custody or under his control, or purchases, sells
or otherwise disposes of any illicit goods, knowing them to be illicit goods;
(b) not being a licensed manufacturer or dealer, without lawful authority has in his
possession or custody or under his control any partly manufactured, excisable
goods or sales duty goods or any such goods upon which duty has not been
paid;
(c) removes or assists in or permits the removal of goods in contravention of this
Act;
(d) deodorizes, clarifies or, prior to sale, reduces the strength of methylated spirits
to a strength below a strength of 91,4 per cent absolute alcohol by volume, or
prepares or sells or offers for sale or consumption as a beverage any preparation containing methylated spirits or spirits recovered from methylated spirits;
(e) removes or breaks or interferes with any lock, meter, guage, rod, seal, mark or
fastening placed or fitted to any warehouse, vessel, package, container or other
article, place or plant by an officer under this Act;
(f) damages, destroys or disposes of any goods to prevent the securing or seizure
thereof under this Act by any officer or other person authorized to secure or
seize them or takes back any goods which are being detained or have been
seized;
(g) contravenes section 54(8);
(h) without lawful excuse (the proof of which shall lie upon him), brings into Swaziland or has in his possession any blank or incomplete invoice or any bill head or
other similar document capable of being filled up and used as an invoice for
goods from outside Swaziland; (Amended A.11/1988.)
(i) claims or receives any rebate, drawback, refund or payment to which he knows
he is not entitled under this Act; (Amended A.5/1991.)