5 (i) for doing or not doing, or for having done or not done, any act in relation to his principal’s affairs or business; or (ii) for showing or not showing, or for having shown or not shown, favour or disfavour to any person or thing in relation to his principal’s affairs or business; (b) or any person corruptly gives or agrees to give or offers any gift or consideration to any agent for himself or any other person as an inducement or reward— (i) for doing or not doing, or for having done or not done, any act in relation to his principal’s affairs or business; or (ii) for showing or not showing, or for having shown or not shown, favour or disfavour to any person or thing in relation to his principal’s affairs or business; (c) or any— (i) agent, with intent to deceive his principal, uses; or (ii) person, with intent to deceive the agent’s principal, gives to an agent; any receipt, account or other record in respect of which the principal is interested and which contains a statement that is false or erroneous or defective in a material particular; or (d) any agent, by arrangement with any seller of goods or with any person engaging to render any services, secretly obtains any gift or consideration for himself or for any other person in connection with his principal’s affairs or business; or (e) any seller of goods, or any person offering his services, secretly offers any gift or consideration to an agent for himself or for any other person in regard to the sale of the goods or to the employment of his services in connection with the affairs or business of the agent’s principal; or ( f ) any agent, with intent to deceive his principal or to obtain any gift or consideration for himself or any other person, fails to disclose to his principal the full nature of any transaction carried out in connection with his principal’s affairs or business; he shall be guilty of an offence. (2) Any person who is guilty of an offence in terms of subsection (1) shall be liable to— (a) a fine not exceeding three times the value of the gift or consideration concerned or level fourteen ,whichever is the greater; or [amended by Act 22 of 2001, with effect from the 20th May, 2002] (b) imprisonment for a period not exceeding twenty years; or to both such fine and such imprisonment. (3) Where a court has convicted a person of an offence in terms of subsection (1) and does not exercise its powers in terms of section 62 of the Criminal Procedure and Evidence Act [Chapter 9:07] to declare any gift or consideration unlawfully obtained by the convicted person to be forfeited to the State, the court may, in addition to passing sentence, give summary judgment in favour of the convicted person’s principal or former principal for an amount equal to the value of any such gift or consideration, together with any interest that may have accrued thereon.