Section 130: Offences in connection with entries

(1)
If any person uses for any purpose of his trade any premises, plant or equipment required by or under the excise laws to be entered for that purpose without entry having been duly made thereof, he shall be liable to a fine of four hundred naira, and any such plant or equipment or any goods found on any such premises or in any such article shall be forfeited.
[1972 No. 10.]
(2)
If any person who has made entry of any premises, plant or equipment fraudulently uses those premises or that plant or equipment for any purpose other than that for which entry was made thereof, he shall be liable to a fine of two hundred naira.