19. Prohibited uses
Every operator or owner of a tourism project for which building materials, articles or equipment have been imported or purchased free of customs duty who, without authorisation, disposes of such goods other than as provided for in the permit, commits an offence and is liable on summary conviction to a penalty of—
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(a) three times the value of the building materials, articles or equipment disposed of;
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(b) repayment of money refunded on such goods under sections 17 and 18; or
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(c) imprisonment for a term not exceeding 12 months in default of payment under paragraph (a) or (b).