187. A person who, in any matter relating to the customs -

(a) makes an entry which is false or incorrect in any particular;

(b) makes or causes to be made a declaration, certificate, application, return, estimate, account or other document which is false or incorrect in any particular;

(c) when required in accordance with this Act to answer any question put to him by an officer, refuses to answer the question or makes a false or incorrect statement in reply thereto.

(d) makes a false statement or false representation in order to obtain remission, rebate, drawback or refund of duty;

(e) obtains any drawback, rebate, remission or refund of duty which to his knowledge he is not entitled to obtain;

(f) in any way is knowingly concerned in a fraudulent evasion of the payment of duty;

(g) except by authority moves, alters or in any way interferes with any goods subject to customs control;

(h) brings into Kenya or has in his possession, without lawful excuse, any blank or incomplete invoice, bill head or other similar document capable of being filled up and used as an invoice for imported goods; or

(i) counterfeits or in any way falsifies, or knowingly uses when counterfeited or in any way falsified, any document required or issued by, or used for the purposes of, the customs,

shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both.