Any person who, in any matter relating to the duty-free shopping system or to the operation of any duty-free shop, with intent to deceive—
(a) makes, or causes to be made, any false declaration, whether oral or written;
(b) uses, or causes to be used, any false certificate; or
(c) makes, or causes to be made, any alteration or falsification in any document after that document has been officially issued,
commits an offence and is liable to a fine of $5,000.