PART XV-PENALTIES, FORFEITURES AND SEIZURES

195. (1) A person guilty of an offence under this Act for which no specific penalty is provided shall be liable to a fine not exceeding five million five hundred thousand shillings.

(2) Where, on conviction for an offence under this Act, a person becomes liable to a fine not exceeding a specified amount, then the court may impose a fine not exceeding three times the value of any goods in respect of which the offence was committed or the specified amount, whichever is the greater; and for the purpose of determining the value of those goods -

(a) the Commissioner shall cause the goods to be appraised by the proper officer;

(b) the proper officer shall appraise the goods according to the rate and price for which goods of the same kind but of the best quality upon which duties have been paid were sold at or about the time of the offence, or according to the rate and price for which goods of the same kind but of the best quality were sold in bond at or about the time of the offence with the duties thereon added to that rate or price in bond; and no regard shall be had to any damage or injury sustained by the goods;

(c) a certificate of the appraised value given under the hand of the Commissioner shall be prima facie evidence of the value of those goods.