50 (2) The Commissioner may at any time require from any registered user the submission of any original document required to be produced under any of the provisions of this Act. 98K Unlawful uses of computer systems (1) A person who, not being the registered user of a digital signature to whom it is allocated, uses such a signature in any electronic communication to the Commissioner or the Zimbabwe Revenue Authority without the authority of such registered user, commits an offence and is liable to a fine not exceeding level twelve or to imprisonment for a period not exceeding ten years or to both such fine and such imprisonment. (2) A person who— (a) makes a false electronic record or falsifies an electronic record; or (b) dishonestly or fraudulently— (i) makes, affixes any digital signature to, transmits or executes an electronic record or communication; (ii) causes any other person to make, affix any digital signature to, execute, transmit or execute an electronic record or communication; commits an offence and is liable to a fine not exceeding level twelve or to imprisonment for a period not exceeding ten years or to both such fine and such imprisonment.”. 44 Amendment of section 182 Cap. 23:02 With effect from the 1st January, 2007, the Customs and Excise Act [Chapter 23:02] is amended by the insertion in section 182 (“Smuggling”) of the following subsections, the existing section becoming subsection (1)⎯ “(2) If the smuggling of goods referred to in subsection (1) was discovered by the use of any mechanical scanning device, the person smuggling the goods shall be liable to pay a penalty equivalent to the value of goods in question, (3) The Commissioner-General may, by action in any court of competent jurisdiction, recover from a person smuggling the goods referred to in subsection (2) the penalty there provided, and such penalty, once recovered, shall form part of the funds of the Zimbabwe Revenue Authority and be used for the purpose of maintaining mechanical scanning devices used by the Authority to detect smuggling.". PART VIII AMENDMENT OF OTHER ACTS AND SAVINGS 45 Amendment of Cap. 21:03 The Gold Trade Act [Chapter 21:03] is amended⎯ (a) in section 3 (“Prohibition of dealing in or possession of gold”) by the repeal of subsection (3) and the substitution of— “(3) Any person who contravenes subsection (1) shall be guilty of an offence and liable—