Revised Laws of Saint Lucia (2021)

28.   Evading provisions relating to approved goods and consumables

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    (1)   Any person who, knowingly and with intent to defraud the Government of Saint Lucia of revenue—

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      (a)     acquires possession of;

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      (b)     carries, removes, deposits, conceals or harbours; or

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      (c)     deals in any manner, otherwise than in accordance with the provisions of this Act or of any regulations made thereunder, with,

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    any approved goods or any consumables on which customs, excise, or consumption duties or any retail sales tax or other tax or duty thereon has not been paid, commits an offence and is liable to a fine for each such offence of $500 or treble the value of such goods, at the election of the Comptroller and, in addition, all such goods shall be forfeited.

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    (2)   Any person who commits an offence under subsection (1), on summary conviction, liable to imprisonment for a period not exceeding 2 weeks.