| (a) |
Any person convicted of an offence in terms of this Act, except section 5, shall be liable- |
| (i) |
in the case of a first conviction, to a fine not exceeding R5 000 for each article to which the offence relates or to imprisonment for a period not exceeding three years or to both such fine and such imprisonment; |
| (ii) |
in any other case, to a fine not exceeding R10 000 for each article to which the offence relates or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment. |
| (b) |
Any person convicted of an offence referred to in section 5 shall be liable to a fine or to imprisonment for a period not exceeding six months. |
[Sub-section (1) substituted by section 16 of Act 38 of 1997.]
| (2) |
Whenever any person is convicted of an offence under the provisions of this Act, the court by which he is convicted may, in addition to any other penalty which may be imposed, order the confiscation of all or any part of the goods in respect of which the offence was committed, and goods so ordered to be confiscated shall be disposed of as the Minister may direct. |
Stamp Duties Act, 1968 (Act 77 of 1968)
