111. Offering goods for sale as smuggled goods
If any person offers for sale any goods as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not those goods were in fact chargeable with duty or were so imported, the goods are liable to forfeiture and the person so offering them for sale commits an offence and is liable to a fine of $5,000, or 3 times the value of the goods, whichever is the greater, or to imprisonment for 2 years or to both.