| (a) | supplies the means or materials for, or assists in establishing, repairing, maintaining or working any still being made or made, imported, used, set up or in the possession or custody of any person without lawful authority; |
| (b) | is found without lawful excuse in any place where distillation is illegally carried on; |
| (c) | [Section 79(1)(c) deleted by section 56 of Act No. 45 of 1995] |
| (d) | [Section 79(1)(d) deleted by section 2 of Act No. 64 of 1974] |
| (e) | falsely holds himself or herself out to be an officer, or possesses or wears a customs uniform without being entitled to possess or wear such a uniform; |
[Section 79(1)(e) substituted by section 17 of the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), Notice No. 771, GG45788, dated 19 January 2022]
| (f) | resists or hinders an officer in the exercise of his powers or the performance of his functions under this Act; or |
| (fA) | fails to comply with a request issued by the Commissioner to that person in terms of section 74H(b); |
[Section 79(1)(fA) inserted by section 18(1) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023 - comes into effect on the date when Chapter IXA becomes effective in terms of section 17(2) of this Act (section 18(2))]
| (g) | rescues any persons apprehended for any offence under this Act, or prevents the apprehension of any person who has committed any such offence, |
shall be guilty of an offence and liable on conviction to a fine not exceeding R8 000 or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment.
| (2) | A person who is convicted of an offence referred to in subsection (1) within a period of three years after he was convicted of any offence referred to in that subsection shall be liable to a fine not exceeding R16 000 or to imprisonment for a period not exceeding four years, or to both such fine and such imprisonment. |
