(a) imports or carries coastwise -

(i) prohibited goods, whether or not those goods are unloaded; or

(ii) restricted goods contrary to any conditions regulating the importation or carriage coastwise of those goods, whether or not those goods are unloaded;

(b) unloads after importation or carriage coastwise -

(i) prohibited goods; or

(ii) restricted goods which have been imported or carried coastwise contrary to any condition regulating their importation or carriage coastwise;

(c) exports, carries coastwise, or puts on board an aircraft, vessel or vehicle, or brings to a customs airport, customs area or place to be so put on board, for exportation or use as stores or carriage coastwise -

(i) prohibited goods; or

(ii) restricted goods contrary to any condition regulating the exportation or use as stores or carriage coastwise of those goods;

(d) acquires, has in possession, keeps or conceals, or procures to be kept or concealed, goods which he knows, or ought reasonably to have known to be -

(i) prohibited goods; or

(ii) restricted goods which have been imported or carried coastwise contrary to any condition regulating their importation or carriage coastwise; or

(iii) uncustomed goods,

shall be guilty of an offence and liable to imprisonment for a term not exceeding five years or a fine equal to three times the amount of duty and any other taxes payable on the goods in respect of which the offence is committed subject to a maximum of one million five hundred thousand or to both such fine and imprisonment.

(2) Any person who, being the owner of any premises, allows any person to use such premises for the storage or sale of unaccustomed goods shall be guilty of an offence and liable to a fine not exceeding one million shillings.