Part 6Final and miscellaneous provisions
Offences: Offences in relation to Customs
384False allegation or report to Customs officer alleging that offence committed
A person commits an offence if the person makes a false statement, or causes a false statement to be made, to a Customs officer alleging that an offence has been committed without a belief in the truthfulness of the statement.
A person who commits an offence under this section is liable on conviction to—
- imprisonment for a term not exceeding 3 months; or
- a fine not exceeding $5,000.
To avoid doubt, subsection (1) applies to written or oral statements.
Compare
- 1996 No 27 s 177A(1)(a), (2)


