(c) applies money or credit received by or due to him as a commission in such manner as to avoid or evade any duty or obligation or to obtain any rebate or other privilege in respect of any goods under this Act; (d) issues two or more different prescribed invoices or certificates in respect of the same goods or fails to issue an amended prescribed invoice or certificate where particulars declared in any prescribed invoice or certificate in respect of any goods have changed in any manner whatsoever; (e) makes or attempts to make or assists in making or attempting to make any arrangement of whatever nature with any person inside or outside Swaziland in connexion with any goods imported or to be imported into Swaziland with the object of or having the effect of defeating or evading any agreement entered into between Swaziland and any exporting territory which provides for the restriction of or control over the export to Swaziland of any goods in any manner or any restriction of or control over the export of any goods to Swaziland imposed by any exporting territory in any manner by arrangement with or at the instance or suggestion of or with the approval of the Government; (f) produces to the controller, for the purposes of section 38(4), any sample which is not a sample of the goods of which it purports to be a sample or who so produces any copy of any invoice or other document or of any blueprint, illustration, drawing, plan or illustrated and descriptive literature which does not relate to the goods to which it purports to relate or which is incorrect or incomplete or misleading in any respect; (g) allocates the same identification number, code, description, character or other mark referred to in section 40(2) to goods of different classes or kinds, or allocates more than one such identification number, code, description, character or other mark to goods of the same class or kind, or who quotes or reproduces any such identification number, code, description, character or other mark in any invoice or document relating to goods to which such number, code, description, character or other mark has not been allocated; or (h) contravenes or fails to comply with section 101 or any regulation made in terms of section 73 or 101; shall be guilty of an offence and liable on conviction to a fine not exceeding five thousand emalangeni or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or imprisonment not exceeding two years, or both, and the goods in respect of which such offence was committed shall be liable to forfeiture. (Amended A.11/1988.)