Customs Act 1901

PART I - INTRODUCTORY  

SECTION 5  

5   PENALTIES AT FOOT OF SECTIONS OR SUBSECTIONS  
The penalty, pecuniary or other, set out -

(a) at the foot of a section of this Act; or

(b) at the foot of a subsection of a section of this Act, but not at the foot of the section,

indicates that a contravention of the section or of the subsection, as the case may be, whether by act or omission, is an offence against this Act, punishable upon conviction by a penalty not exceeding the penalty so set out.