| http://www.w3.org/ns/prov#value | - in subparagraph (i) and imprisonment referred to in subparagraph (ii); or(b) an offence punishable on summary conviction and liable to(i) a fine of not less than $100 plus 200%, and not more than $1,000 plus 300%, of the total amount of duty, interest or other amount that was sought to be evaded, or of the refund sought, or, if that total amount cannot be ascertained, a fine of not less than $1,0
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