Section 115: Licence to manufacture tobacco

(1)
No person shall manufacture any description of tobacco subject to a duty of excise unless he holds an excise licence as a tobacco manufacturer.
(2)
If any person manufactures any such tobacco otherwise than under and in accordance with an excise licence, he shall be liable to a fine of one thousand naira and any such tobacco so manufactured by him or in his possession, and any plant and materials in his possession capable of being used in the manufacture of such tobacco, shall be forfeited.