32. Penalty for certain offences under the Penal Code committed in relation to Tsunami relief property

Where any person is found guilty of having committed the offence of criminal misappropriation, criminal breach of trust, theft, extortion, robbery, cheating or retention of stolen property within the meaning of the Penal Code, in relation to any property including money intended for the purpose of affording relief to those affected by the Tsunami, such person shall on conviction be liable to a penal sanction equal to twice the penal sanction imposed for that offence under the Penal Code.