CUSTOMS AND EXCISE MANAGEMENT ACT
Section 107: Prohibition of use of methylated spirits, etc., as a beverage or medicine
(1)
If any person -
(a)
prepares or attempts to prepare any liquor to which this section applies for use as a beverage or as a mixture with a beverage;
(b)
sells any such liquor, whether so prepared or not, as a beverage or mixed with a beverage; or
(c)
uses any such liquor or any derivative thereof in the preparation of any article capable of being used wholly or partially as a beverage or internally as a medicine; or
(d)
sells or has in his possession any such article in the preparation of which any such liquor or any derivative thereof has been used; or
(e)
except as permitted by the Board and in accordance with conditions imposed by it, purifies or attempts to purify any such liquor or, after any such liquor has once been used recovers or attempts to recover the spirit or alcohol contained therein by distillation or condensation or in any other manner,
he shall be liable to a fine of one thousand naira or to imprisonment for two years, or to both, and the liquor in respect of which the offence was committed shall be liable to forfeiture.
(2)
The liquors to which this section applies are methlylated spirits, methyl alcohol and any mixture containing methylated spirits or methly alcohol.
Cite this section
Section 107, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).
https://repo.podus.ai/laws/customs-and-excise-management-act/section/107/