(d) in any other case, be punished with imprisonment for a term not exceeding six months or with fine not exceeding LS60 or with both. Exception:- The provisions of this section shall not extend to the case of the harbouring or concealment of an offender by the husband or wife of the offender. Explanation:- In this section, the word “offence” includes any act done outside the New Sudan which if done in the New Sudan would be an offence and the punishment for the offence shall be deemed to be the same as the punishment would be if the act were done in the New Sudan. Illustration:- (“A”), knowing that (“B”) has murdered (“Z”), assists (“B”) to hide the body with the intention of screening (“B”) from punishment, (“A”) is liable to imprisonment for five years and also to fine. Section 180 - “Taking Gift etc. to Screen an Offender from Punishment”: Whoever accepts or attempts to obtain or agrees to any gratification for himself or any other person or any restitution of property to himself or any other person in consideration of his concealing an offence or screening any person from legal punishment for any offence or of his not proceeding against any person for the purpose of bringing him to legal punishment, or gives or causes or offers or agrees to give or cause any gratification to any other person or to restore or cause the restoration of any property to any other person, in consideration of that other person’s concealing an offence or of his screening any person from legal punishment for any offence or of his not proceeding against any person for the purpose of brining him to legal punishment, commits an offence and shall on conviction:(a) if the punishment prescribed for the offence is death or imprisonment for more than ten years, be punished with imprisonment for a term not exceeding five years and may also be liable to fine; (b) if the punishment prescribed for the offence is imprisonment for a term not exceeding ten years, be punished with imprisonment for a term not exceeding three years and may also be liable to fine; (c) if the punishment prescribed for the offence does not extend to ten years, be punished with imprisonment for a term not exceeding one-fourth of the longest term of imprisonment prescribed for the offence, or with fine or with both; (d) in all other cases, be punished with imprisonment for a term not exceeding six months or with fine not exceeding LS60 or with both. Exception:- The provisions of this section do not extend to any case in which the offence may lawfully be compounded. 51