26. Section 146 of the principal enactment is hereby repealed and the following new section substituted therefor: -
| 146. If any person by reason of any act or omission becomes liable, under the provisions of any section of this Ordinance to forfeit any goods or any sum of money, or to any penalty other than a fine, such person shall, in addition, be guilty of an offence and shall, on conviction after trial before a Magistrate-
| | (a) if the act or omission by reason of which he becomes liable to the forfeiture or penalty relates to the importation or exportation of any ' specified goods, be punished with imprisonment of either description for a term not less than six months and not exceeding two years and to a fine not exceeding ten thousand rupees; | | |
| | (b) if the act or omission does not relate to such importation or exportation, be Iiable to imprisonment of either description for a term not exceeding two years or to a fine not exceeding ten thousand rupees or to both such imprisonment and fine: | | |
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Sri Lanka Consolidated Acts