Section 100: Power to make regulations relating to manufacture of spirits

(1) The Minister may make regulations -
(a) regulating the manufacture of spirits. whether by distillation of a fermented
liquor or by any other process;
(b)
for calculating, securing and collecting the excise duty on spirits:
(c)
regulating the removal of spirits from the premises of a spirits manufacturer;
(d)
restricting the delivery of immature spirits for use in Nigeria.
(2)
If any person contravenes or fails to comply with any regulation made under subsection (1) of this section, he shall be liable to a fine of two thousand naira and any spirits, and any vessels, utensils and materials used for distilling or otherwise manufacturing or preparing spirits, in respect of which the offence was committed shall be liable to forfeiture:
Provided that the Minister may by any such regulation provide a fine of a lesser amount for any contravention of or failure to comply with that regulation.