(a) forges, alters or unlawfully issues a note or coin of the Bank, or something purporting to be a note or coin of the Bank; (b) utters, tenders or accepts a note or coin of the Bank, or something purporting to be a note or coin of the Bank, knowing it to be counterfeit, forged or falsified; (c) without the authority of the Bank(i) engraves or makes upon any material whatsoever 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 upon any note of the Bank or any coin, which is legal tender; (ii) uses or knowingly has in his or her possession any material whatsoever upon which has been engraved or made any words, figures, letters, marks, lines or devices contemplated in subparagraph (i); or (iii) photographs or copies in whatever manner a note of the Bank, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding N$100 000 or to imprisonment for a period not exceeding seven years, or to both such fine and imprisonment. (2) Notwithstanding anything to the contrary in any other law contained, magistrates' courts shall have jurisdiction to impose the penalty provided for in subsection (1). (3) In criminal proceedings under this Act or any other law where the genuineness of a coin or note is in issue, a certificate issued by the Governor, Deputy Governor or other officer of the Bank duly authorised thereto by the Governor, stating that such note or coin is a note or coin issued by the Bank, or is not a note or coin issued by the Bank, shall be admissible in evidence as prima facie proof of the facts stated in such certificate. (4) Where a person is convicted of an offence under this section the court may, in addition to the penalty imposed, order that a note, coin, article, instrument, machinery or equipment used in the commission of the offence, be confiscated or destroyed. [NAMa15y1997s26]26 South African Rand to continue as legal tender (1) Notes or coins issued by the South African Reserve Bank and serving as legal tender in the Republic of South Africa shall continue to serve as legal tender within Namibia until a date or dates to be determined by the Minister by notice in the Gazette: Provided that a person who continues to hold such notes or coins after the date determined by the Minister may, within two years from that date, or within such longer period as the Minister may determine and specify in the notice, exchange such notes or coins for notes or coins issued by the Bank at such rates as the Bank may determine. [Subsec (1) substituted by sec 8(a) of Act 11 of 2004.] (2) and (3) ...... [Subsecs (2) and (3) deleted by sec 8(b) of Act 11 of 2004.] (4) For the purposes of section 25(1), notes and coins referred to in subsection (1) of this section shall, until the date determined under the said subsection, be deemed to be notes and coins of the Bank. (5)(a) The Minister may, after consultation with the Bank, take such measures as he or she may deem appropriate in respect of the continued participation of Namibia in the arrangements of the Common Monetary Area. (b) For the purposes of paragraph (a) "Common Monetary Area" means the area in which exchange and monetary arrangements are co-ordinated in accordance with the Multilateral Monetary Agreement concluded on 6 February 1992 between the Republic of Namibia, the Kingdom of Lesotho, the Republic of South Africa and the Kingdom of Swaziland. PART V