Section 45: Other offences

45. Other offences (1) Any person who, not being an officer or a police officer acting in the exercise of his duties under this Act, opens or gains access without lawful authority to a factory which is under lock or under seal shall commit an offence. [Issue 6] E15 – 20 Revised Laws of Mauritius (2) Any person who— (a) makes or subscribes or produces or causes to be made, subscribed or produced any declaration, certificate or other instrument required for the purposes of this Act which is incorrect or false in any material particular; (b) refuses or fails to produce to an officer or to a police officer a permit or a written authorisation issued by the Director-General under this Act or a document required to be kept under section 24; (c) fails to pay excise duty or any part thereof; (d) unlawfully obtains a refund of excise duty; (e) misleads an officer or a police officer in any way likely to affect him in the exercise of his duties under this Act; (f) fails to comply with a direction or requirement issued or made by the Director-General; (g) removes or damages a notice affixed by the licensing authority under section 49 (2) (b) or (c) or who causes the notice to be removed or damaged; or (h) otherwise contravenes or fails to comply with any other provision of this Act, shall commit an offence. [S. 45 amended by s. 6 (c) of Act 10 of 2010 w.e.f. 24 December 2010.]