Section 36:
Penalty for illicit export.
A breach of the provisions of sub-section (1) or sub-section (2) of
section 18 shall be punishable as if it were an offence under item No. 8 of section 167 of the Sea Customs
Act, 1878 (8 of 1878), and the provisions of section 168 and of Chapter XVII of that Act shall apply
accordingly.