(j) claims any rebate, drawback, refund or payment to which he knows he is not entitled under this Act or fails forthwith to repay to the controller any duty which has been refunded or rebated under this Act and in respect of which he has been compensated by any other person; (k) not being authorized so to do, gives or promises to give, directly or indirectly, any reward to an officer or any person employed by the Government, in respect of the performance or non-performance by any such officer or person of his duty or employment under this Act or agrees with or proposes to any such officer or person to do or permit anything in contravention or evasion of this Act; (l) being an officer or a person employed by the Government, demands or receives except from or through the Government any reward in respect of the performance or non-performance of his duty or employment under this Act, or by any wilful act, neglect or default does or permits or agrees to do or permit anything in contravention or evasion of this Act; (m) attempts to commit or assists in committing any offence mentioned in this section; (n) from any goods made from or containing excisable goods extracts or recovers such excisable goods in contravention of this Act; (o) contravenes the provisions of section 16(13), 16bis(9), 18(7), 33bis(4) 60(1), 63(1), 75(9bis), 75(20) or 114(2bis); or (Amended A.11/1998; A.5/1991.) (p) fails to comply with any conditions determined under section 106(2); (Added A.11/1988.) shall be guilty of an offence and liable on conviction to a fine not exceeding two thousand five hundred emalangeni or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or imprisonment not exceeding twelve months, or both. (Amended A.11/1988.) (2) If any person is charged with a contravention of subsection (1)(a) he shall, until the contrary is proved, be presumed to have known that the goods in question were illicit goods. (3) When any person is charged with a contravention of subsection (1)(i) he shall, until the contrary is proved, be presumed to have known that he was not entitled to the rebate, drawback, refund or payment concerned. (Added A.5/1991.) Non-declaration of goods. 81. Any person who fails to declare any dutiable goods or goods the importation or exportation of which is prohibited or restricted under any law and which he has upon his person or in his possession, or makes any statement for customs or excise purposes as to any dutiable goods or prohibited or restricted goods upon his person or in his possession from which any dutiable goods or prohibited or restricted goods are omitted, shall, if any such goods are dis-