Section 106: Penalty for excess or deficiency in methylator's stock

If, at any time when an account is taken and a balance struck of the quantity of any kind of methylated spirits in the possession of an authorised methylator, that quantity differs from the quantity which ought to be in his possession according to any accounts required by regulations made under section 105 of this Act to be kept thereof, then -
(a)
if the former quantity exceeds the latter, the excess shall be liable to forfeiture;
(b)
if the former quantity is less than the latter, the authorised methylator shall on demand by the Board pay on such part of the deficiency as cannot be accounted for to the satisfaction of the Board, the excise duty payable on spirits consisting of pure alcohol.