Section 33. A breach of the provisions of sub-section (1) or sub-section (2) of section 19 shall be punishable a

CHAPTER IV. PENALTIES AND PROCEDURE. Penalty for illicit export. 33. A breach of the provisions of sub-section (1) or sub-section (2) of section 19 shall be punishable as if it were an offence under Item No. 8 of section 167 of the Sea Customs Act, 1878, and the provisions of section VIII of 1878 168 and of Chapter XVII of that Act shall apply accordingly. Penalty for making false returns.