Penalty for false papers

Every person who– (a) counterfeits, falsifies, or wilfully uses when counterfeited or falsified any document required by this Act or any other law relating to the Customs, or any instrument used in the transaction of any business or matter relating to the Customs; (b) alters any such document or instrument after the same has been officially issued; or (c) counterfeits the seal, signature, initials, or other mark of, or used by, any officer of customs for the verification of any such document or instrument or for the security of goods or any other purpose in the conduct of business relating to the Customs, shall for each and every such offence be liable on summary conviction to a fine not exceeding twenty thousand dollars or three times the value of the goods, whichever is greater.