s 9
Any person who contravenes the provisions of section 5 or 8 shall be guilty of an offence and shall, on conviction, be liable for the first offence to a fine of not less than ten times the amount of the customs or excise duty or tax or five thousand ringgit, whichever is the lesser amount, and of not more than twenty times the amount of the customs or excise duty or tax or five thousand ringgit whichever is the greater amount, and for a second or any subsequent offence to a fine of not less than twenty times the customs or excise duty or tax or ten thousand ringgit whichever is the lesser amount and of not more than forty times the customs or excise duty or tax or ten thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding two years or to both such fine and imprisonment: Provided that when the value of the goods cannot be ascertained the penalty may amount to a fine not exceeding five thousand ringgit. Activity. A557