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