110. Penalty for under-stating quantity or weight of goods or incorrectly describing them.
- If it be found when goods are imported at or exported from any wharf, dock or pier in the possession of the Board, that the weight, quantity or description of such goods has been under-stated or incorrectly given in any document presented to any officer of the Board for the purpose of enabling him to determine, the rate payable in respect of the said goods, the owner of such goods; shall be liable to pay to the Board such sum not exceeding twice the proper rates on the whole weight or quantity of the consignment of goods so under-stated or incorrectly described, as may be determined, by the Board and the said sum shall, on the application of the Board, be recoverable under a Magistrate's warrant as if it were a fine inflicted by such Magistrate.
