Penalties can be categorized as follows:
- Specific Penalty- This penalty is specifically prescribed for a particular violation of a section. Some offences are charged fines, up to a maximum limit, jail term, and/or forfeiture of goods.
- General penalty- This is for offences that no specific penalty has been mentioned. For such offences, Section 209 of EACCMA, 2004 states that the general penalty is a fine not exceeding USD 5,000.
- Penalty basing on value of goods involved- Some offences attract a penalty basing on the percentage of the value of goods involved in that offence.
- Imprisonment- Some offences are subject to imprisonment if convicted. The maximum time is twenty (20) years depending on the nature of offence and time provided.
- Both imprisonment and fine.