(1) Subject to subsection (2), any person appointed or employed in carrying out any requirement of or any duty imposed or any power granted by any customs enactment, who—
(a) discloses to an unauthorised person any document, information or confidential instruction which has come into his or her possession or to his or her knowledge in the course of his or her duties; or
(b) permits any unauthorised person to have access to any records in his or her possession or custody,
commits an offence and is liable to a fine of $5,000, or to imprisonment for 12 months, or to both.
(2) Subsection (1) does not prevent the disclosure by any person of any document, information or confidential instruction where that disclosure is authorised by or under any Act or by the Comptroller.