14.—(1) Any person who is about to leave the Bailiwick of Guernsey or the Bailiwick of Jersey shall, if he is required to do so by a States Revenue Officer—
(a)declare whether or not he has with him any goods destined for Serbia or Montenegro or for delivery, directly or indirectly, to or to the order of a person connected with Serbia or Montenegro, and
(b)produce any such goods as aforesaid which he has with him,
and such officer, and any person acting under his directions, may search that person for the purpose of ascertaining whether he has with him any such goods as aforesaid:
Provided that no person shall be searched in pursuance of this paragraph except by a person of the same sex.
(2) Any person who without reasonable excuse refuses to make a declaration, fails to produce any goods or refuses to allow himself to be searched in accordance with paragraph (1) above shall be guilty of an offence under this Order.
(3) Any person who under the provisions of this article makes a declaration which to his knowledge is false in a material particular or recklessly makes any declaration which is false in a material particular shall be guilty of an offence under this Order.