(1) For the purposes of this section, the opening of the article, or the examination of its contents, is prohibited conduct if:
(a) the opening or examination is not permitted by any of sections 90P to 90U or section 90UB; or
(b) the opening or examination is permitted by section 90Q or 90S but occurs otherwise than at a place determined in writing by the Board for the purpose of opening or examining the article, or a class of articles that includes the article.
(2) A person who engages in prohibited conduct commits an offence punishable, on conviction, by imprisonment for a period not exceeding 2 years.