—(1) If any officer of customs or other person duly employed by the Singapore Customs —
makes any collusive seizure or delivers up or makes any agreement to deliver up or not to seize any vessel or aircraft or other means of conveyance, or any goods liable to seizure;
accepts, agrees to accept, or attempts to obtain, any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty; or
conspires or connives with any person to import or export or is in any way concerned in the importation or exportation of any dutiable goods for the purpose of seizing any vessel, aircraft or conveyance or any goods and obtaining any reward for such seizure or otherwise,
the officer or person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both, and shall be interdicted from holding office in the public service of the Government.
(2) Any person who gives or offers or promises to give or procures to be given any bribe, gratuity, recompense or reward to, or makes any collusive agreement with, any officer of customs or other person duly employed by the Singapore Customs to induce him in any way to neglect his duty or to do, conceal or connive at any act whereby any of the provisions of any other law relating to imports or to exports may be evaded, shall be guilty as an abettor and so punishable under this Act.
(3) Any officer of customs or other person duly employed by the Singapore Customs who is found when on duty to have in his possession any moneys in contravention of any departmental regulations issued in writing shall be presumed, until the contrary is proved, to have received the moneys in contravention of subsection (1)(b).
(4) If any officer of customs has reasonable suspicion that another officer of customs junior in rank to him or any other person duly employed by the Singapore Customs has possession of any money received in contravention of subsection (1)(b), he may search that officer or person.