Where no bond goods to be accounted for

(1) Subject to sub-section (2), the exporter of goods for which no bond is required shall, within seven days after the clearance outwards of the exporting ship, either by himself or his agent, deliver to the Comptroller a full and particular account of such goods in such form as the Comptroller may direct, and shall subscribe a declaration to the truth of such particulars and, in default, the exporter, or his agent, shall for every such offence is liable to a fine not exceeding fifty dollars. (2) Where goods for which no bond is required for exportation include currency of $20,000 or more, or the equivalent in the currency of any other jurisdiction, the owner of the goods, or the person exporting the goods or his agent concerned with exportation, shall, prior to the clearance (a) declare and make a report of same in such form and manner and containing such particulars as the Comptroller may prescribe; and 37 (b) answer such questions as the proper officer may put to him with respect to the goods and shall, if required by the proper officer, produce those goods for examination at such place as the Comptroller may direct. (3) Any person failing to declare and make a report as required under sub-section (2) or who, in purported compliance with sub-section (3), knowingly or recklessly provides information that is false or misleading in a material particular, commits an offence and is liable to a fine of $65,000 or 3 times the value of the currency not declared or reported, whichever is the greater.