Section 110: Licence to brew beer

(1)
No person shall brew beer unless he holds an excise licence for that purpose as a brewer.
(2)
If any person brews beer otherwise than under and in accordance with an excise licence, he shall be liable to a fine of one thousand naira and all beer, worts, vessels, utensils and materials capable of being used for brewing in his possession shall be forfeited
[1972 No. 10.]