Part 6Final and miscellaneous provisions
Offences: Defrauding of revenue
375Offence in relation to seized goods
A person commits an offence if the person, without the permission of the chief executive, takes, carries away, or otherwise converts to his or her own use any goods that have been seized under section 178.
A person who commits an offence under this section is liable on conviction,—
- in the case of an individual, to—
- imprisonment for a term not exceeding 12 months; or
- a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates:
- imprisonment for a term not exceeding 12 months; or
- in the case of a body corporate, to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates.
Compare
- 1996 No 27 s 215(3), (4)


