Government Gazette 29 December 2004 No.3361 Act No. 27, 2004 37 NATIONAL HERITAGE ACT, 2004 (e) hinders or obstructs a heritage inspector in the exercise of any power or the performance of any duty under this Act; (f) damages, takes or removes, or causcs to be damaged, taken or removed from a place protected in tenns of this Act any badge, sign, notice or thing displayed or erected by the Councilor a local authority; (g) receives any badge, emblem or any other property or thing unlawfully taken or removed from a place protected under this Act. (2) A person convicted of an offence under subsection (1) is liable to a fine not exceeding N$8 000 or imprisonment for a period not exceeding 2 years or to both such fine and such imprisonment. (3) If a person is convicted of an offence under this Act which has resulted in damage to or alteration of a protected heritage resource, the court may ­ (a) order that person to remedy the result of the act of which he or she was convicted, in a manner and within the period specified by the court, and upon the person failing to comply with the order, order the person to pay to the Council a sum equivalent to the cost of making good; or (b) if it is of the opinion that such person is not in a position to make good damage done to the heritage resource by virtue of the offender not being the owner or occupier of a heritage resource or for any other reason, or that it is unrealistic or undesirable to require that the results of the act be made good by the offender, order the offender to pay to the Council a sum equivalent to the cost of making good. Exemption from taxes and protection of copyright 64. (1) Notwithstanding anything to the contrary in any other law contained, no duty, tax or fees, other than a duty, tax or fee levied under the law relating to customs and excise, is payable by the Council to the State in respect of anything done or any transaction under this Act or in respect of any document required in connection with anything so done or with any such transaction. (2) Notwithstanding sections 5 and 27(5) of the Copyright and Neighbouring Rights Act, 1994, (Act No.6 of 1994) copyright in any work, as defined in section 1 of that Act, published by the Council vests in the Council, who may exercise all the rights of a copyright owner under that Act. Educational role of Council 65. (1) The Council in the perfonnance of its education function must publish a statement approved by the Minister ofthe Council's policy for the protection of Namibia's heritage. (2) In perfonning that function, to the extent of personnel and financial resources available to the Council, the Council may ­ (a) liaise and consult with local authorities and community leaders in relation to thc protection, conservation and maintenance of protected places and protected objects and their environment; (b) educate and encourage owners ofland and members of the public to report and protect discoveries of places and objects of cultural, artistic, natural, palaeontological, archaeological, historical or scientific interest;