he was in possession of such permit, exemption, permission or other authorization, as the case may be, when he performed or omitted to perform the act in question. (4) Any person who is required by or in terms of this Act to furnish to any person any information or to produce any books, accounts, documents or any other records shall be presumed to be in possession or control of, or to have access to, such information or books, accounts, documents or other records unless the contrary is proved. 4 Financial provisions Any expenses incurred under or by virtue of this Act by the State or any department thereof shall be paid out of moneys appropriated for the purpose by Act of Parliament. 5 Offences and penalties (1) Subject to subsection (2), a person who, either within or outside Zimbabwe— (a) contravenes or fails to comply with— (i) any provision of this Act other than section eight; or (ii) the terms or conditions of any permit, authority, permission, direction, notice, order or other instrument made or issued under or by virtue of this Act; or (b) for the purposes of this Act, makes any statement or produces any document which is false in any material particular; shall be guilty of an offence. (2) It shall be a good defence to any proceedings against a person in respect of an offence in terms of paragraph (b) of subsection (1) to prove that at the time when the statement was made or the document was produced, as the case may be, he had no knowledge of the falsity thereof. (3) Subject to this section, a person convicted of an offence in terms of subsection (1) shall be liable to such fine or to imprisonment for such period as the court deems fit or to both such fine and such imprisonment. (4) Where a person is convicted of an offence in terms of— (a) paragraph (a) of subsection (1) which involves gold, currency, security, goods or any other property whatsoever; or (b) paragraph (b) of subsection (1) and the statement was made or the document was produced for the purpose of or in connection with the exportation from, or acquisition outside, Zimbabwe of any gold, currency, security, goods or other property whatsoever in contravention of the provisions of this Act; the court shall, whether or not it imposes any sentence of imprisonment, impose a fine of not less than the value of the gold, currency, security, goods or other property concerned unless the convicted person satisfies the court that there are special reasons in the particular case, which shall be recorded by the court, why a lesser fine should be imposed. (5) Where an individual is convicted of an offence in terms of— (a) subsection (1) which involves a failure— (i) to furnish to any person any information; or (ii) to produce any books, accounts or documents or any other records; -3-