Section 103: Penalty for unlawful manufacture of spirits, etc

(1)
Any person who otherwise than under and in accordance with an excise licence so authorising him -
(a)
manufactures spirits, whether by distillation of a fermented liquor or by any other process; or
(b)
has in his possession or uses a still for distilling, rectifying or compounding spirits; or
(c) distils or has in his possession any low wines or feints; or
(d)
brews or makes or has in his possession any wort or wash fit for distillation, shall be liable to a fine of two thousand naira.
(2)
Where there is insufficient evidence to convict a person of an offence under subsection (1) of this section, but it is proved that such an offence has been committed on some part of premises belonging to or occupied by that person in such circumstances that it could not have been committed without his knowledge, that person shall be liable to a fine of two hundred naira.
(3)
All spirits and all stills, vessels, utensils, wort, wash and other materials for manufacturing, distilling or preparing spirits -
(a)
found in the possession of any person who commits an offence under subsection (1) of this section; or
(b)
found on any premises on which such an offence has been committed,
shall be liable to forfeiture.
(4)
Notwithstanding any other provision of this Act relating to goods seized as liable to forfeiture, any officer by whom any thing is seized as liable to forfeiture under subsection (3) of this section may at his discretion forthwith spill, break up or destroy that thing.
(5)
Without prejudice to any other power conferred by this Act, if any officer has reasonable grounds to suspect that any thing which is liable to forfeiture under this section is in or upon any land or other premises, he may enter upon those premises if need be by force, and search them and seize and remove anything which he has reasonable grounds to believe to be so liable.