Section 128: Making of entries

(1)
Where by or under the excise laws any person is required to make entry of any premises, plant or equipment -
(a)
the entry shall be in such form and manner and contain such particulars; and
(b)
the premises, plant or equipment shall be, and be kept, marked in such manner,
as the Board may direct.
(2)
Where any person required to make entry of any premises, plant or equipment is a body corporate the entry shall be signed by a director, general manager, secretary or other similar officer of the body, and except where authority for that person to sign has been given under the seal of the body, shall be made under that seal.
(3)
If any person making entry of any premises, plant or equipment contravenes or fails to comply with any direction of the Board given under this section with respect thereto, he shall be liable to a fine of two hundred naira.