STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1133 



convey the same to the Custom-house, or to give notice of having 

 stopped the same as by this Act prescribed, shall be liable, on sum- 

 mary conviction, to a penalty of one hundred dollars, and, in default 

 of payment, to imprisonment for a term not exceeding thirty days. 

 R. S., c. 32, s. 219. 



251. Every collector or other officer who allows the payment of 

 duties of Customs to be avoided or deferred for any cause or con- 

 sideration whatsoever, except by regular entry for warehouse, shall 

 be liable to a penalty equal to the full value of such goods, and the 

 duty accruing thereon, which shall be recoverable in any court of 

 competent jurisdiction, from him or his sureties, or either of them. 



2. Any goods on which payment of duty has been so avoided or 

 deferred shall be liable to seizure and be dealt with as goods unlaw- 

 fully imported into Canada. R. S., c. 32, s. 220. 



252. Every officer of the Customs, and every person employed, with 

 the concurrence of the Minister, for the prevention of smuggling, who 

 makes any collusive seizure, or delivers up, or makes any agreement 

 to deliver up, or not to seize any vessel, boat, carriage, goods or thing 

 liable to forfeiture under this Act, or who takes or accepts a promise 

 of any bribe, gratuity, recompense or reward for the neglect or non- 

 performance of his duty, is guilty of an indictable offence, and liable 

 for every such offence to a fine of five hundred dollars, and to impris- 

 onment for a term not exceeding two years and not less than three 

 months, and shall be incapable of serving His Majesty in any office 

 whatsoever. 



2. Every person who gives, offers or promises to give, or procures 

 to be given, any bribe, recompense or reward to, or make any collu- 

 sive agreement with any such officer or person as aforesaid, to induce 

 him in any way to neglect his duty, or to conceal or connive at any act 

 whereby the provisions of this Act, or any law relating to the 

 Customs, trade or navigation, may be evaded, is guilty of an in- 

 dictable offence and liable for every such offence to a fine of five 

 hundred dollars, and to imprisonment for a term not exceeding two 

 years and not less than three months. R. S., c, 32, s. 221. 



False Entry. 



253. If any entry passed at any Custom-house is false in any par- 

 ticular to the knowledge of any person connected with the making 

 thereof, all the packages and goods included or pretended to be 

 included, or which ought to have been included in such entry, shall 

 be forfeited. 51 V., c. 14, s. 40. 



Falsification of Documents. 



254. Every person who forges, counterfeits, falsifies, or uses when 

 so forged, counterfeited or falsified, any paper or document required 

 under this Act, or for any purpose therein mentioned, whether 

 written, printed or otherwise, or by any false statement procures 

 such document, knowing the same to be forged, counterfeited or 

 falsified, or forges, counterfeits or falsifies any certificate relating to 

 any oath or declaration of affirmation by this Act required or author- 

 ized, is guilty of an indictable offence. R. S., c. 32, s. 211. 



