Penalty for import of intoxicant, etc., without payment of duty

Whoever imports, exports, transports, possesses, sells or manufactures any intoxicant or hemp without the payment of duty or fee provided for under this Act shall on conviction, in addition to being required to pay such duty or fee, be punished with imprisonment for a term which may extend to one year or with fine which may extend to one thousand rupees or the amount of such duty or fee, whichever is greater, or with both.