Section 101: Offences in connection with removal of spirits from the premises of a spirits manufacturer, etc.

If any person -(a)
conceals in, or without the consent of the proper officer removes from, the premises of a spirits manufacturer any wort, wash, low wines, feints or spirits; or
(b)
knowingly buys or receives any wort, wash, low wines, feints or spirits so concealed or removed; or
(c)
knowingly buys or receives or has in his possession any spirits which have been removed from the place where they ought to have been charged with duty before the duty payable thereon has been charged and either paid or secured, the goods shall be liable to forfeiture and he shall be liable to a fine of six times the value of the goods or four hundred naira, whichever is the greater, or to imprisonment for two years, or to both.