s 10A Offences and penalties under this Part
10A.—(1) Any person who fails to comply with a direction given by a licensed FTZ operator under section 5(2), or who fails to comply with section 6(1), shall be guilty of an offence and shall be liable on conviction to —(a) a fine not exceeding the greater of the following:(i) $10,000; (ii) the sum total of the customs duty and tax on the goods to which the non-compliance relates; or (b) imprisonment for a term not exceeding 12 months, or to both. [Act 33 of 2023 wef 25/11/2024] (2) Any person who contravenes section 8 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000. (3) Any person who contravenes section 9 shall be guilty of an offence and shall be liable on conviction to —(a) a fine not exceeding the greater of the following:(i) $10,000; (ii) the sum total of the customs duty and tax on the goods to which the contravention relates; or (b) imprisonment for a term not exceeding 12 months, or to both. (4) Any person who contravenes section 10(1) or a written order of the Director-General under section 10(2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.[Act 33 of 2023 wef 01/03/2024]