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                                              <p class="MsoNormal" style="text-align: center">
                                              <b>
                                              <span style="font-family: Arial">
                                              CURRENCY ACT, 1964 (ACT 242)</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              As amended </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              ARRANGEMENT OF SECTIONS</span></p>
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                                              <span style="font-family: Arial">
                                              Section</span></p>
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                                              <span style="font-family: Arial">
                                              PART I&#8212;ACTS TENDING TO DEPRECIATE 
                                              THE CURRENCY</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              1. Discounting of coins or notes.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              2. Purchase of silver coin for 
                                              amount exceeding face value.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              3. Prohibition of varying price.</span></p>
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                                              <span style="font-family: Arial">
                                              4. Refusal to sell articles on 
                                              tender of notes, current coin.</span></p>
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                                              <span style="font-family: Arial">
                                              5. Penalty.</span></p>
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                                              <span style="font-family: Arial">
                                              PART II&#8212;OFFENCES RELATING TO COINS</span></p>
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                                              <span style="font-family: Arial">
                                              6. Counterfeiting.</span></p>
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                                              <span style="font-family: Arial">
                                              7. Unlawful enquiries relating to 
                                              current coin.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              8. Gilding, silvering, filing and 
                                              altering.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              9. Impairing coin and unlawful 
                                              possession of filings, etc.</span></p>
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                                              <span style="font-family: Arial">
                                              10. Uttering, possession of 
                                              counterfeit coins.</span></p>
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                                              <span style="font-family: Arial">
                                              11. Making, possessing, or selling 
                                              metals resembling coin.</span></p>
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                                              <span style="font-family: Arial">
                                              12. Making, mending or having 
                                              possession of coin instruments, 
                                              etc.</span></p>
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                                              <span style="font-family: Arial">
                                              13. Discovery and seizure of 
                                              counterfeit coins, etc.</span></p>
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                                              <span style="font-family: Arial">
                                              14. Evidence of coin being 
                                              counterfeited.</span></p>
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                                              <span style="font-family: Arial">
                                              15. Offence after previous 
                                              conviction.</span></p>
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                                              <span style="font-family: Arial">
                                              PART III&#8212;OFFENCES RELATING TO 
                                              NOTES</span></p>
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                                              <span style="font-family: Arial">
                                              16. Forgery of notes.</span></p>
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                                              <span style="font-family: Arial">
                                              17. Uttering of forged notes.</span></p>
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                                              <span style="font-family: Arial">
                                              18. Offences of forgery, uttering 
                                              or possession of forged notes.</span></p>
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                                              <span style="font-family: Arial">
                                              19. Offences of making or having 
                                              in possession paper or implements.</span></p>
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                                              <span style="font-family: Arial">
                                              20. Forgery by member of 
                                              partnership, etc.</span></p>
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                                              <span style="font-family: Arial">
                                              21. Designation of note in form of 
                                              indictment.</span></p>
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                                              <span style="font-family: Arial">
                                              22. Unlawful enquiries relating to 
                                              notes.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              22A. Evidence of Forged Notes.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART IV&#8212;IMPORTATION AND 
                                              EXPORTATION OF COINS OR NOTES</span></p>
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                                              <span style="font-family: Arial">
                                              23. Control of importation or 
                                              exportation of coins or notes.</span></p>
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                                              <span style="font-family: Arial">
                                              24. Permission to Import or Export 
                                              Coins or Notes.</span></p>
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                                              <span style="font-family: Arial">
                                              25. Further penalty for illegal 
                                              exportation.</span></p>
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                                              <span style="font-family: Arial">
                                              26. Prohibition of circulation of 
                                              foreign coins or notes.</span></p>
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                                              <span style="font-family: Arial">
                                              27. Importation or exportation of 
                                              counterfeit coin or note.</span></p>
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                                              <span style="font-family: Arial">
                                              28. Forfeiture.</span></p>
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                                              <span style="font-family: Arial">
                                              29. Definitions.</span></p>
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                                              <span style="font-family: Arial">
                                              PART V&#8212;MISCELLANEOUS</span></p>
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                                              <span style="font-family: Arial">
                                              30. Search warrants.</span></p>
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                                              <span style="font-family: Arial">
                                              31. Arrest without warrant.</span></p>
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                                              <span style="font-family: Arial">
                                              32. Aiders and abettors.</span></p>
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                                              <span style="font-family: Arial">
                                              33. Criminal possession.</span></p>
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                                              <span style="font-family: Arial">
                                              34. Onus of proof as to authority 
                                              or excuse.</span></p>
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                                              <span style="font-family: Arial">
                                              35. Presumption as to character of 
                                              coins or notes.</span></p>
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                                              <span style="font-family: Arial">
                                              36. Intent to defraud or deceive.</span></p>
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                                              <span style="font-family: Arial">
                                              37. Recognizances to keep the 
                                              peace.</span></p>
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                                              <span style="font-family: Arial">
                                              38. Declaration of forfeiture.</span></p>
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                                              <span style="font-family: Arial">
                                              39. Interpretation.</span></p>
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                                              <span style="font-family: Arial">
                                              40. Repeals and Saving.</span></p>
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                                              <span style="font-family: Arial">
                                              SCHEDULE</span></p>
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                                              <span style="font-family: Arial">
                                              Schedule</span></p>
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                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial">
                                              THE TWO HUNDRED AND FORTY-SECOND</span></p>
                                              <p class="MsoNormal" style="text-align: center">&nbsp;</p>
                                              <p class="MsoNormal" style="text-align: center"></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial">
                                              ACTOF THE PARLIAMENT OF THE 
                                              REPUBLIC OF GHANA</span></p>
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                                              <span style="font-family: Arial">
                                              ENTITLED</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              THE CURRENCY ACT, 1964</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              AN ACT to amend and consolidate 
                                              the law relating to coins and 
                                              notes issued by the Bank of Ghana, 
                                              to prohibit certain acts tending 
                                              to depreciate the currency, to 
                                              provide for the prohibition of the 
                                              importation and exportation of 
                                              specified coins and notes and for 
                                              matters incidental to or connected 
                                              with the matters aforesaid.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              DATE OF ASSENT: 22nd May, 1964</span></p>
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                                              <span style="font-family: Arial">
                                              BE IT ENACTED by the President and 
                                              the National Assembly in this 
                                              present Parliament assembled as 
                                              follows:&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART I&#8212;ACTS TENDING TO DEPRECIATE 
                                              THE CURRENCY</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 1&#8212;Discounting of Coins or 
                                              Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person who&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) buys or sells or offers or 
                                              attempts to buy or sell; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) induces or attempts to induce 
                                              any other person to buy or sell; 
                                              or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) offers or accepts or offers to 
                                              accept in payment of a debt or 
                                              otherwise,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              any current coin or any note at or 
                                              for a lower rate of value than its 
                                              face value, shall be guilty of an 
                                              offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 2&#8212;Purchase of Silver Coin 
                                              for Amount Exceeding Face Value.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person who&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) buys or sells or offers or 
                                              attempts to buy or sell; or </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) induces or attempts to induce 
                                              any other person to buy or sell; 
                                              or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) offers or accepts or offers to 
                                              accept in payment of a debt or 
                                              otherwise,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              any current silver coin which is 
                                              legal tender in Ghana for an 
                                              amount exceeding the face value of 
                                              the coin shall be guilty of an 
                                              offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 3&#8212;Prohibition of Varying 
                                              Price.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              If at any sale or bargain for the 
                                              sale of goods or property any 
                                              person shall agree or stipulate or 
                                              attempt to make it a condition of 
                                              such sale that the price of such 
                                              goods or property shall&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) be increased if such price or 
                                              part thereof is paid in current 
                                              coin or notes; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) be decreased if such price or 
                                              part thereof is paid in current 
                                              silver coin; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) be variable in any manner 
                                              according as payment or part 
                                              thereof is made in current coin, 
                                              or current silver coin, or notes 
                                              that person shall be guilty of an 
                                              offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 4&#8212;Refusal to Sell Articles 
                                              on Tender of Notes, Current Coin.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              If it appears to the court that 
                                              any person has refused to sell any 
                                              article exposed for sale in the 
                                              ordinary way of business and that 
                                              such refusal was due to the offer 
                                              or proposed offer by the intending 
                                              purchaser of a current coin or 
                                              note or of current coins and notes 
                                              in payment for the article so 
                                              exposed for sale, such person 
                                              shall be guilty of an offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt">
                                              <span style="font-family: Arial">
                                              Provided that no person shall be 
                                              deemed to be guilty of an offence 
                                              under this section by reason of 
                                              his refusal to accept in payment 
                                              for any article exposed for sale, 
                                              any currency coin or note which 
                                              has ceased to be legal 
                                              tender.[Inserted by the Currency&nbsp; 
                                              (Amendment) Decree, 1967 (NLCD 
                                              147), s. 2].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 5&#8212;Penalty.</span></b></p>
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                                              <span style="font-family: Arial">
                                              (1)&nbsp; Any person who is guilty of 
                                              an offence under sections 1, 2, or 
                                              3 of this Part of this Act shall, 
                                              on conviction thereof, be liable 
                                              to a term of imprisonment not 
                                              exceeding ten years, or to a fine 
                                              not exceeding five hundred 
                                              Ghanaian pounds, or to both such 
                                              imprisonment and such fine.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2)&nbsp; Every person who is guilty of 
                                              an offence under section 4 of this 
                                              Part of this Act shall, on 
                                              conviction thereof, be liable to a 
                                              term of imprisonment not exceeding 
                                              three years, or to a fine not 
                                              exceeding two hundred and fifty 
                                              Ghanaian pounds, or to both such 
                                              imprisonment and such fine.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART II &#8212;OFFENCES RELATING TO 
                                              COINS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 6&#8212;Counterfeiting</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1)&nbsp; Any person who falsely makes 
                                              or counterfeits any coin 
                                              resembling or apparently intended 
                                              to resemble or pass for any 
                                              current coin shall be guilty of a 
                                              second degree felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2)&nbsp; The offence of falsely making 
                                              or counterfeiting a current coin 
                                              shall be deemed to be complete 
                                              although the coin made or 
                                              counterfeited is not in a fit 
                                              state to be uttered or the making 
                                              or counterfeiting thereof has not 
                                              been finished or perfected.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 7&#8212;Unlawful Enquiries 
                                              Relating to Current Coin.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1)&nbsp; Any person who, without 
                                              lawful authority or excuse, makes 
                                              any enquiry, either orally or in 
                                              writing of any other person, 
                                              whether such other person be in or 
                                              outside Ghana, as to&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the cost of obtaining or 
                                              supplying any instrument or thing 
                                              for the purpose of committing any 
                                              crime relating to a current coin 
                                              or for making any material for the 
                                              purpose of committing any such 
                                              crime;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the cost of making, minting, 
                                              stamping or otherwise reproducing 
                                              any counterfeited coin; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) whether such other person is 
                                              or would be prepared to&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">(i) 
                                              make, mint, stamp or otherwise&nbsp; 
                                              reproduce any counterfeited coin, 
                                              or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (ii) obtain or supply any 
                                              counterfeited coin, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (iii) obtain or supply any 
                                              instrument or thing for the 
                                              purpose of committing any crime 
                                              relating to a current coin or for 
                                              making any material for the 
                                              purpose of committing any such 
                                              crime, </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              shall be guilty of a second degree 
                                              felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) In the case of a written 
                                              enquiry in relation to any of the 
                                              matters mentioned in subsection 
                                              (1) of this section the fact that 
                                              the enquiry was made in writing 
                                              shall be sufficient proof of an 
                                              attempt on the part of the person 
                                              by whom the enquiry was made to 
                                              commit the offence and such person 
                                              shall on conviction be liable to 
                                              the same penalty as a person 
                                              convicted of the offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 8&#8212;Gilding, Silvering, 
                                              Filing and Altering.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person who&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) gilds or silvers, or, with any 
                                              wash or materials capable of 
                                              producing the colour or appearance 
                                              of cupro-nickel or silver, or by 
                                              any means whatsoever washes, cases 
                                              over or colours&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">(i) 
                                              any coin whatsoever resembling any 
                                              current coin;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (ii) any current copper coin with 
                                              intent to make it pass for any 
                                              other current coin; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (iii) any piece of silver or 
                                              copper or coarse silver or of any 
                                              metal or mixture of metals, being 
                                              of fit size and figure to be 
                                              coined, with intent that it be 
                                              coined into false and counterfeit 
                                              coin resembling any current coin; 
                                              or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) files or in any manner alters 
                                              any current copper coin with 
                                              intent to make it resemble or pass 
                                              for any current cupro-nickel or 
                                              silver coin, </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              shall be guilty of a second degree 
                                              felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 9&#8212;Impairing Coin and 
                                              Unlawful Possession of Filings, 
                                              Etc.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any person who impairs, 
                                              diminishes or lightens any current 
                                              coin with intent that the coin so 
                                              impaired, diminished or lightened 
                                              may pass for a current coin shall 
                                              be guilty of a second degree 
                                              felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2)&nbsp; Any person who, without 
                                              lawful authority or excuse, has in 
                                              his possession any filings or 
                                              clippings, or any gold or silver 
                                              bullion, or any gold or silver in 
                                              dust, solution or otherwise which 
                                              has been produced or obtained by 
                                              impairing, diminishing or 
                                              lightening any current coin, 
                                              knowing that it has been so 
                                              produced or obtained, shall be 
                                              guilty of a second degree felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 10&#8212;Uttering, Possession of 
                                              Counterfeit Coins.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any person who tenders, utters 
                                              or puts off any coin resembling 
                                              any current coin knowing it to be 
                                              false or counterfeit shall be 
                                              guilty of a second degree felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Any person who commits an 
                                              offence under subsection (1) and 
                                              at the time of such offence has in 
                                              his custody or possession, besides 
                                              the coin so tendered, uttered or 
                                              put off, any other such false or 
                                              counterfeit coin shall be guilty 
                                              of a second degree felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3)&nbsp; Any person who commits an 
                                              offence under subsection (1) and 
                                              on the day of such offence, or 
                                              within the period of ten days next 
                                              following tenders, utters or puts 
                                              off any other such coin as 
                                              aforesaid knowing it to be false 
                                              or counterfeit shall be guilty of 
                                              a second degree felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) Any person who has in his 
                                              possession three or more coins 
                                              resembling any current coin 
                                              knowing them to be false or 
                                              counterfeit and with intent to 
                                              tender, utter or put off the said 
                                              coins or any of them shall be 
                                              guilty of a misdemeanor.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) For the purposes of this 
                                              section the offence of tendering, 
                                              uttering, or putting off a coin 
                                              shall be deemed to be complete 
                                              although the coin is not in a fit 
                                              state to be uttered or the 
                                              counterfeiting thereof has not 
                                              been finished or perfected.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 11&#8212;Making, Possessing, or 
                                              Selling Metals Resembling Coin.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person who, without lawful 
                                              authority or excuse makes, sells, 
                                              offers for sale, or has in his 
                                              possession for sale, any metal, 
                                              cast, coin, or other like thing 
                                              made wholly or partly of metal or 
                                              any mixture of metals, and either&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) resembling in size, figure and 
                                              colour any current coin; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) having thereon a device on any 
                                              current coin; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) being so formed that it can by 
                                              gilding,silvering, colouring, 
                                              washing or other like process be 
                                              so dealt with as to resemble any 
                                              current coin,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              shall be guilty of a second degree 
                                              felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 12&#8212;Making, Mending or 
                                              having Possession of Coin 
                                              Instruments, Etc.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any person who, without lawful 
                                              authority or excuse, knowingly&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) makes or mends, or begins or 
                                              proceeds to make or mend, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) buys or sells, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) has in his possession </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              any of the instruments or things 
                                              to which this section applies 
                                              shall be guilty of a first degree 
                                              felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2)&nbsp; This section applies to the 
                                              following instruments and things, 
                                              namely&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) any puncheon, 
                                              counter-puncheon, matrix, stamp, 
                                              die, pattern or mould in or upon 
                                              which there is made or impressed, 
                                              or which will make or impress, the 
                                              figure, stamp or apparent 
                                              resemblance of both or either of 
                                              the sides of any current coin, or 
                                              any part of both or either of 
                                              those sides;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) any edger, edging or other 
                                              tool, collar, instrument or engine 
                                              adapted and intended for the 
                                              marking of coin around the edges 
                                              with letters, grainings or other 
                                              marks or figures apparently 
                                              resembling those on the edges of 
                                              any current coin;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) any press for coinage, or any 
                                              cutting engine for cutting by 
                                              force of a screw or of any other 
                                              contrivance round blanks out of 
                                              gold, silver or other metal or 
                                              mixture of metals, or any other 
                                              machine used or intended to be 
                                              used for the false making or 
                                              counterfeiting of any current 
                                              coin;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) any instrument or thing 
                                              specially contrived or adapted for 
                                              the purpose of committing any 
                                              offence relating to coin.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) It shall be a sufficient 
                                              defence in proceedings under this 
                                              section relating to the making, 
                                              buying, selling or having 
                                              possession of any tool, engine, 
                                              instrument or thing mentioned in 
                                              subsection (2) of this section 
                                              that the person charged did not 
                                              know that such tool, engine, 
                                              instrument or thing was adapted or 
                                              intended to be used for any 
                                              purpose mentioned in the said 
                                              subsection (2).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 13&#8212;Discovery and Seizure 
                                              of Counterfeit Coins, Etc.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1)&nbsp; If any person finds in any 
                                              place whatsoever or in the 
                                              possession of any person without 
                                              lawful authority or excuse&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) any coin resembling any 
                                              current coin (in this Act referred 
                                              to as a &quot;counterfeit coin&quot;); or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) any tool, engine, instrument 
                                              or thing adapted and intended for 
                                              the counterfeiting of any coin (in 
                                              this Act referred to as a 
                                              &quot;counterfeiting instrument&quot;); or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) any filings or clippings, or 
                                              any silver bullion, or any silver 
                                              in dust solution or otherwise, 
                                              which have been produced or 
                                              obtained by diminishing or 
                                              lightening any current coin (in 
                                              this Act referred to as 
                                              &quot;counterfeiting material&quot;),</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              he shall seize the counterfeit 
                                              coin, or, counterfeiting 
                                              instrument or counterfeiting 
                                              material and carry it forthwith 
                                              before a District Magistrate.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 14&#8212;Evidence of Coin being 
                                              Counterfeited.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The fact that a coin produced in 
                                              evidence in any prosecution for an 
                                              offence under any provision of 
                                              this Act is false and counterfeit 
                                              may be proved by the evidence of 
                                              any competent and credible 
                                              witness.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 15&#8212;Offence after previous 
                                              Conviction.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any person who commits an 
                                              offence under any provision of 
                                              this Part of this Act (other than 
                                              the offence under subsection (4) 
                                              of section 10 of being in unlawful 
                                              possession of any current copper 
                                              coin) and was previously convicted 
                                              of such offence or of any other 
                                              offence under this Act shall be 
                                              guilty of a first degree felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART III&#8212;OFFENCES RELATING TO 
                                              NOTES</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 16&#8212;Forgery of Notes</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) For the purposes of this Act, 
                                              forgery is the making of a false 
                                              note in order that it may be used 
                                              as genuine .</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2)&nbsp; A note is false within the 
                                              meaning of this Act if&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the whole or any material part 
                                              thereof purports to be made by or 
                                              on behalf or on account of the 
                                              Bank of Ghana or of the lawful 
                                              authority of the country in which 
                                              the note is legal tender; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) although made by or on behalf 
                                              or on account of the Bank of Ghana 
                                              or of such lawful authority the 
                                              time or place of making, where 
                                              either is material, or, the number 
                                              or any distinguishing mark 
                                              identifying the note is falsely 
                                              printed, engraved, impressed or 
                                              otherwise stated thereon.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In particular a note is false if 
                                              any material alteration, whether 
                                              by addition, insertion, 
                                              obliteration, erasure, removal or 
                                              otherwise has been made therein.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3)&nbsp; For the purposes of this Part 
                                              of this Act, forgery of a note may 
                                              be complete even if the note when 
                                              forged is incomplete, or is not or 
                                              does not purport to be such a note 
                                              as would be binding or sufficient 
                                              in law.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 17&#8212;Uttering of Forged 
                                              Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">A 
                                              person utters a forged note who 
                                              knowing the note to be forged, and 
                                              with intent to defraud uses, 
                                              offers, publishes, delivers, 
                                              disposes of, tenders in payment or 
                                              exchange, exchanges, tenders in 
                                              evidence, or puts off the forged 
                                              note.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 18&#8212;Offences of Forgery, 
                                              Uttering or Possession of Forged 
                                              Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1)&nbsp; A person who,</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) with intent to defraud, forges 
                                              any note, or </span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) utters any forged note 
                                              wherever forged,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              shall be guilty of a first degree 
                                              felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2)&nbsp; A person who without lawful 
                                              authority or excuse, purchases or 
                                              receives from any other person, or 
                                              has in his custody or possession 
                                              any forged note knowing the note 
                                              to be forged, shall be guilty of a 
                                              second degree felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 19&#8212;Offences of making or 
                                              having in Possession Paper or 
                                              Implements.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person shall be guilty of a 
                                              first degree felony who without 
                                              lawful authority or excuse&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) makes, uses, or knowingly has 
                                              in his custody or possession</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">(i) 
                                              any paper intended to resemble and 
                                              pass as special paper such as is 
                                              provided and used for the making 
                                              of any note, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (ii) any frame, mould or 
                                              instrument for making such paper, 
                                              or for producing in or on such 
                                              paper any words, figures, letters, 
                                              marks, lines or devices peculiar 
                                              to and used in or on any note, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) engraves or in anywise makes 
                                              upon any plate, wood, stone or 
                                              other material, any words, 
                                              figures, letters, marks, lines or 
                                              devices the print whereof 
                                              resembles in whole or in part any 
                                              words, figures, letters, marks, 
                                              lines or devices peculiar to and 
                                              used in or on any note; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) uses or knowingly has in his 
                                              custody or possession</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">(i) 
                                              any plate, wood, stone, or other 
                                              material upon which any such 
                                              words, figures, letters, marks, 
                                              lines or devices have been 
                                              engraved or in anywise made as 
                                              aforesaid, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (ii) any paper on which any such 
                                              words, figures, letters, marks, 
                                              lines or devices have been printed 
                                              or in anywise made as aforesaid.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 20&#8212;Forgery by Member of 
                                              Partnership, Etc.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              If any person who is a member of 
                                              any partnership, or is one of two 
                                              or more beneficial owners of any 
                                              property, forges any note to 
                                              defraud the partnership or the 
                                              other beneficial owner or owners, 
                                              he is liable to be dealt with, 
                                              indicted, tried and punished as if 
                                              he had not been and was not a 
                                              member of the partnership nor one 
                                              of such beneficial owners.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 21&#8212;Designation of Note in 
                                              Form of Indictment</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In an indictment for an offence 
                                              under this Part of this Act it is 
                                              sufficient to refer to the note to 
                                              which the indictment relates by 
                                              any name or designation by which 
                                              it is usually known, or by its 
                                              purport, without setting out any 
                                              copy or facsimile of the whole or 
                                              any part of the note.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 22&#8212;Unlawful Enquiries 
                                              Relating to Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1)&nbsp; Any person who, without 
                                              lawful authority or excuse, makes 
                                              any enquiry, either orally or in 
                                              writing of any other person, 
                                              whether such other person be in or 
                                              outside Ghana, as to&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the cost of obtaining or 
                                              supplying any instrument or thing 
                                              for the purpose of committing any 
                                              crime relating to any note or for 
                                              making any material for the 
                                              purpose of committing any such 
                                              crime;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the cost of making, stamping 
                                              or otherwise reproducing any false 
                                              note; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) whether such other person is 
                                              or would be prepared to&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">(i) 
                                              make, stamp or otherwise reproduce 
                                              any false note, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (ii) obtain or supply any false 
                                              note, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (iii) obtain or supply any 
                                              instrument or thing for the 
                                              purpose of committing any crime 
                                              relating to a note or for making 
                                              any material for the purpose of 
                                              committing any such crime, </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              shall be guilty of a second degree 
                                              felony.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2)&nbsp; In the case of a written 
                                              enquiry in relation to any of the 
                                              matters mentioned in subsection 
                                              (1) of this section the fact that 
                                              the enquiry was made in writing 
                                              shall be sufficient proof of the 
                                              commission of the offence by the 
                                              person by whom the enquiry was 
                                              made and such person shall on 
                                              conviction be liable to the same 
                                              penalty as a person convicted of 
                                              the offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 22A&#8212;Evidence of Forged 
                                              Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Notwithstanding any provision 
                                              in any enactment to the contrary 
                                              where in any proceedings in any 
                                              court of competent jurisdiction it 
                                              has to be determined whether a 
                                              document purporting to be a note 
                                              which is used for the time being 
                                              as money in any country other than 
                                              Ghana and which is legal tender in 
                                              that other country is a false 
                                              note, a certificate in the form 
                                              set out in the Schedule to this 
                                              Act under the hand of the lawful 
                                              authority of the country in which 
                                              the note is legal tender shall be 
                                              received in evidence without 
                                              further proof as conclusive 
                                              evidence of the fact that such 
                                              document is a false note.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) For the purpose of determining 
                                              whether a person is the lawful 
                                              authority of the country in which 
                                              a note is legal tender, a 
                                              certificate under the hand of the 
                                              Governor or the Deputy Governor of 
                                              the Bank of Ghana that such person 
                                              is the lawful authority shall be 
                                              received in evidence without 
                                              further proof as conclusive 
                                              evidence of the facts stated 
                                              therein. [Inserted by the Currency 
                                              Act, 1964 (Amendment) Decree, 1973 
                                              (NRCD 183), s. 1(a)].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART IV&#8212;IMPORTATION AND 
                                              EXPORTATION OF COINS OR NOTES</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 23&#8212;Control of Importation 
                                              or Exportation of Coins or Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Commissioner may by 
                                              legislative instrument&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) prohibit or restrict the 
                                              importation into Ghana of any 
                                              coins or notes specified in the 
                                              instrument whether such coins or 
                                              notes are or are not legal tender 
                                              in Ghana;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) prohibit or restrict the 
                                              exportation from Ghana of any 
                                              coins or notes specified in the 
                                              instrument whether such coins or 
                                              notes are or are not legal tender 
                                              in Ghana;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) exempt any country from the 
                                              operation of any such instrument. 
                                              [As substituted by the Currency 
                                              (Amendment) Decree, 1974 (NRCD 
                                              295), s.1].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Any person who, in 
                                              contravention of an instrument 
                                              made under subsection (1), imports 
                                              or exports or attempts to import 
                                              or export any coins or notes shall 
                                              be guilty of an offence and liable 
                                              upon summary conviction, to a term 
                                              of imprisonment not less than 
                                              three years and not exceeding 
                                              seven years without the option of 
                                              a fine:</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt">
                                              <span style="font-family: Arial">
                                              Provided that the court convicting 
                                              a person under this subsection may 
                                              impose a term of imprisonment less 
                                              than three years or a fine not 
                                              exceeding ¢20,000.00 or both if 
                                              satisfied on grounds stated that 
                                              the offence was trivial or that 
                                              there are special circumstances 
                                              relating to the offence or the 
                                              offender which would render unjust 
                                              the application of the minimum 
                                              penalty prescribed by this 
                                              subsection. [As substituted by the 
                                              Currency (Amendment) Decree, 1977 
                                              (SMCD 100)].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 24&#8212;Permission to Import or 
                                              Export Coins or Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Section 23 shall not apply to 
                                              any coin or note imported or 
                                              exported with the written 
                                              permission of the Bank of Ghana.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Every such permission shall 
                                              specify the terms on which the 
                                              coins or notes to which it relates 
                                              may be imported or exported, as 
                                              the case may be.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) Any person who imports or 
                                              exports any coins or notes in 
                                              contravention of the terms of a 
                                              permission under this section 
                                              shall be deemed to be guilty of an 
                                              offence under section 23(2). [As 
                                              substituted by the Currency 
                                              (Amendment) Decree, 1974 (NRCD 
                                              295), s.1].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 25&#8212;Further Penalty for 
                                              Illegal Exportation.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In the case of a conviction under 
                                              section 23(2) for the offence of 
                                              exporting any coins or notes the 
                                              court may, in addition to the 
                                              punishments authorised by that 
                                              section, impose a further penalty 
                                              not exceeding the amount or value 
                                              of the coins or notes so exported. 
                                              [As substituted by the Currency 
                                              (Amendment) Decree, 1974 (NRCD 
                                              295), s.1].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 26&#8212;Prohibition of 
                                              Circulation of Foreign Coins or 
                                              Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Commissioner may by 
                                              legislative instrument prohibit 
                                              the circulation in Ghana of any 
                                              foreign coins or notes specified 
                                              in the instrument whether such 
                                              coins or notes are or are not 
                                              legal tender in Ghana.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Any person who in 
                                              contravention of an instrument 
                                              made under this section circulates 
                                              or attempts to circulate any coin 
                                              or note specified in the 
                                              instrument shall be guilty of an 
                                              offence and liable on summary 
                                              conviction to a fine not exceeding 
                                              ¢2,000.00</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) For the purposes of subsection 
                                              (2) a person shall not be deemed 
                                              to circulate any coin or note who 
                                              gives it to a banker or lawfully 
                                              authorised money changer in 
                                              exchange for any other coin or 
                                              note. [As substituted by the 
                                              Currency (Amendment) Decree, 1974 
                                              (NRCD 295), s.1].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 27&#8212;Importation or 
                                              Exportation of Counterfeit Coin or 
                                              Note.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person who, without lawful 
                                              authority or excuse&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) imports into Ghana any coin or 
                                              note knowing it to be counterfeit 
                                              or false, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) exports from Ghana, or puts on 
                                              board any aircraft, ship, vehicle 
                                              or any other conveyance for the 
                                              purposes of being so exported, any 
                                              coin or note knowing it to be 
                                              counterfeit or false,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              shall be guilty of an offence and 
                                              liable on conviction to a fine not 
                                              exceeding ¢5,000.00 or to 
                                              imprisonment not exceeding ten 
                                              years or to both. [As substituted 
                                              by the Currency (Amendment) 
                                              Decree, 1974 (NRCD 295), s.1].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 28&#8212;Forfeiture.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Every coin or note or 
                                              counterfeit coin or false note to 
                                              which a conviction for any offence 
                                              under this Part of this Act 
                                              relates may be forfeited by a 
                                              declaration of forfeiture made 
                                              under this Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Any coin or note the 
                                              circulation of which in Ghana is 
                                              for the time being prohibited by 
                                              an instrument made under section 
                                              26 which is found in Ghana 
                                              (otherwise than in the possession 
                                              of a banker or a lawfully 
                                              authorised money changer) after 
                                              the expiration of thirty days from 
                                              the date of publication of the 
                                              instrument in the Gazette may be 
                                              seized by any police officer and 
                                              detained pending a declaration of 
                                              forfeiture made under this Act. 
                                              [As substituted by the Currency 
                                              (Amendment) Decree, 1974 (NRCD 
                                              295), s.1].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 29&#8212;Definitions.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In this Part of this Act&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;banker&quot; means any corporation 
                                              carrying on the business of 
                                              bankers or financial agents;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;coin&quot; includes any coin of any 
                                              metal or mixed metal;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;money changer&quot; means any person 
                                              who carried on the business of 
                                              money changing.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART V&#8212;MISCELLANEOUS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 30&#8212;Search Warrants.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Where it is made to appear by 
                                              information on oath before any 
                                              District Magistrate that there is 
                                              reasonable ground for believing 
                                              that </span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) any counterfeit coin or 
                                              counterfeit instrument or 
                                              counterfeiting material; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) any forged note or any 
                                              machinery, implement, utensil or 
                                              material used or intended to be 
                                              used for the forgery of notes or 
                                              in connection therewith; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) any coin or note or any 
                                              counterfeit coin or forged note 
                                              which has been imported or is in 
                                              the act of being imported or 
                                              exported in contravention of the 
                                              provisions of this Act or of any 
                                              order made thereunder</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              is to be found in any place the 
                                              District Magistrate may by warrant 
                                              under his hand direct any police 
                                              officer named or specified therein 
                                              to enter and search such place and 
                                              search all persons therein.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) It shall be lawful for such 
                                              police officer as aforesaid to 
                                              seize all or any of the things 
                                              mentioned in the relevant 
                                              sub-paragraph of subsection (1) 
                                              found in any such place and carry 
                                              the things so seized before any 
                                              Magistrate having jurisdiction in 
                                              the area where they were found to 
                                              be dealt with by him in accordance 
                                              with the provisions of section 91 
                                              of the Criminal Procedure Code 
                                              (Act 30).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 31&#8212;Arrest without Warrant.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person found in the act of 
                                              committing any offence against 
                                              this Act may be immediately 
                                              apprehended without a warrant by 
                                              any person and forthwith taken 
                                              before a Magistrate to be dealt 
                                              with according to law.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 32&#8212;Aiders and Abettors.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person who knowingly and 
                                              wilfully aids, abets, counsels, 
                                              causes, procures, or commands the 
                                              commission of an offence against 
                                              this Act shall be liable to be 
                                              dealt with, indicted, tried and 
                                              punished as a principal offender.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 33&#8212;Criminal Possession.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1)&nbsp; Where the having of any coin 
                                              or note, or any instrument or 
                                              other thing in the custody or 
                                              possession of any person is in 
                                              this Act expressed to be an 
                                              offence, a person shall be deemed 
                                              to have such coin, note, 
                                              instrument or other thing in his 
                                              custody or possession if he&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) has it in his personal custody 
                                              or possession; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) knowingly and wilfully has it 
                                              in the actual custody or 
                                              possession of any other person, or 
                                              in any building, lodging, 
                                              apartment, field, or other place, 
                                              whether open or enclosed, and 
                                              whether occupied by himself or 
                                              not.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2)&nbsp; It is immaterial whether the 
                                              thing such person had in such 
                                              custody or possession or place is 
                                              for his own use or for the use and 
                                              benefit of another person.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 34&#8212;Onus of Proof as to 
                                              Authority or Excuse.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In any prosecution charging any 
                                              person with an offence against 
                                              this Act by the doing of anything 
                                              or having anything in his custody 
                                              or possession without lawful 
                                              authority or excuse the onus of 
                                              proof shall be on the person 
                                              charged that he had lawful 
                                              authority or excuse.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 35&#8212;Presumption as to 
                                              Character of Coins or Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In any prosecution for an offence, 
                                              and in any proceeding for the 
                                              forfeiture of any coins or notes, 
                                              under this Act, any coins or notes 
                                              in respect of which such 
                                              prosecution or proceeding has been 
                                              instituted, shall be deemed to be 
                                              the coins or notes of the kind 
                                              specified in the charge, 
                                              information or complaint, or in 
                                              the application for such 
                                              forfeiture, unless and until the 
                                              contrary is shown.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 36&#8212;Intent to Defraud or 
                                              Deceive.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where an intent to defraud or an 
                                              intent to deceive is one of the 
                                              constituent elements of an offence 
                                              against this Act, it shall not be 
                                              necessary to allege in the 
                                              indictment or to prove an intent 
                                              to defraud or deceive any 
                                              particular person; and it shall be 
                                              sufficient to prove that the 
                                              defendant did the act charged with 
                                              an intent to defraud or deceive.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 37&#8212;Recognizances to Keep 
                                              the Peace.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) On the conviction of any 
                                              person for an offence against this 
                                              Act the court in addition to 
                                              imposing a sentence of 
                                              imprisonment or a fine or both, 
                                              may require the offender to enter 
                                              into his own recognizances, with 
                                              or without sureties, for keeping 
                                              the peace and being of good 
                                              behaviour.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2)&nbsp; No person shall be imprisoned 
                                              for more than one year for not 
                                              finding sureties ordered by the 
                                              court under subsection (1) of this 
                                              section.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3)&nbsp; Subsection (2) of this 
                                              section shall not apply in the 
                                              case of the conviction of any 
                                              person for an offence under 
                                              section 11.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 38&#8212;Declaration of 
                                              Forfeiture.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) A declaration of forfeiture 
                                              may be made under this section in 
                                              respect of</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) any prohibited coin or note 
                                              which is seized by a police 
                                              officer under section 28(2) of 
                                              this Act, or [As amended by the 
                                              Currency (Amendment) Decree, 1974 
                                              (NRCD 295), s. 2].</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) any coin or note to which a 
                                              conviction for any offence under 
                                              Part IV of this Act relates.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Every such declaration shall 
                                              be made by</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the High Court upon 
                                              information filed by the 
                                              Attorney-General, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the court by which a person is 
                                              convicted of an offence under Part 
                                              IV of this Act in relation to such 
                                              coin or note, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) where no person is so 
                                              convicted, and the number of coins 
                                              or notes does not exceed one 
                                              hundred, any District Magistrate.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 39&#8212;Interpretation.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In this Act unless the context 
                                              otherwise requires&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;current coin&quot; means any coin 
                                              composed of mixed metal issued by 
                                              the Bank of Ghana under the Bank 
                                              of Ghana Act, 1963 (Act 182) or 
                                              any metal used for the time being 
                                              as money in any country other than 
                                              Ghana and is legal tender in that 
                                              other country;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Minister&quot; means the Minister 
                                              responsible for Finance;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;note&quot; means any note issued by 
                                              the Bank of Ghana under the said 
                                              Act or any paper used for the time 
                                              being as money in any country 
                                              other than Ghana and is legal 
                                              tender in that other country.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 40&#8212;Repeals and Saving.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Coinage Ordinance (Cap. 
                                              213) and the Currency Act, 1960 
                                              (Act 17) are hereby repealed.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Sections 8 and 9 of the 
                                              Exchange Control Act, 1961 (Act 
                                              71) in so far as they relate to 
                                              the import and export of currency 
                                              notes are hereby repealed; and the 
                                              regulations relating to those 
                                              matters made under that Act shall 
                                              be deemed to have been made by a 
                                              legislative instrument under 
                                              section 23 of this Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) Currency Act, 1964 (Amendment) 
                                              Decree, 1966&nbsp; (NLCD 8). [Repealed 
                                              by the Currency (Amendment) 
                                              Decree, 1974 (NRCD 295), s. 3].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) Currency Act, 1964 (Amendment) 
                                              (No. 2) Decree, 1966&nbsp;&nbsp; (NLCD 18). 
                                              [Repealed by the Currency 
                                              (Amendment) Decree, 1974 NRCD 
                                              295), s. 3].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              SCHEDULE</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">I............................................................................................................................................................................................................</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              [insert name, title or designation 
                                              of the lawful authority],</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              do hereby certify that I have 
                                              examined the document 
                                              marked.............................which 
                                              purports to be a note of the 
                                              denomination ......... 
                                              ...........bearing number 
                                              ...........and dated ............. 
                                              and that the document is a false 
                                              note and is not a note issued or 
                                              deemed to be issued by the Bank 
                                              of...................[insert name 
                                              of the Issuing Bank].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Signature..............................</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Date................................... 
                                              [As substituted by the Currency 
                                              Act, 1964 (Amendment) Decree, 1973 
                                              (NRCD 183), s. 1(b)].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              amended by</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              CURRENCY (AMENDMENT) DECREE, 1967 
                                              (NLCD 147).1</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              CURRENCY ACT, 1964 (AMENDMENT) 
                                              DECREE, 1973 (NRCD 183).2</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              CURRENCY (AMENDMENT) DECREE, 1974 
                                              (NRCD 295).3</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              CURRENCY (AMENDMENT) DECREE, 1977 
                                              (SMCD 100).4</span></p>
                                              <p></td>
                </tr>
              </tbody>
            </table>
