Section 102: Penalty for excess or deficiency in spirits manufacturer's stock

(1)
If, at any time when an account is taken by the proper officer and a balance struck of the spirits in the stock of a spirits manufacturer, any excess is found, that excess shall be liable to forfeiture.
(2)
If, at any time when an account is taken and a balance struck as aforesaid, any deficiency is found which cannot be accounted for to the satisfaction of the Board, the spirits manufacturer shall be liable to a fine of double the excise duty on a quantity of spirits consisting of pure alcohol equal to the quantity of the deficiency.