Section 1: Distiller's licence.

(1)
Subject to the provisions of this Act, no person shall without a distiller's licence under this section make or distil spirits; and application for such licence shall be made to the Board of Customs and Excise in the prescribed manner.
[L.N. 118 of 1964. 1965 No. 27.]
(2) If the Board after due enquiry is satisfied that the premises mentioned in the application and intended to be used by the applicant for the purposes of distillation are in such a state that proper control for excise purposes may be exercised over activities to be carried on therein and that any other condition relating to the premises required by the Board has been complied with by the applicant, it shall, on payment of the sum of two hundred naira issue to the applicant a distiller's licence in the prescribed form in respect of such premises.
(3)
A distiller's licence issued under this section shall, unless previously revoked, remain in force until 31 December next following the date of the issue, and shall then expire.
(4) If the Board is not so satisfied and refuses the application it shall notify the applicant of its refusal, and give to the applicant particulars of what the Board considers necessary to be done to the premises.
(5) If at any time during the currency of a distiller's licence the Board is satisfied that proper control for excise purposes can no longer be exercised over the premises specified in the distiller's licence by reason of the state of the premises, or that the person to whom such licence was issued has failed to comply with any conditions required by the Board relating to the premises or the making or distilling of spirits therein or has ceased to make spirits on such premises, it may revoke the distiller's licence and give notice of the revocation in the prescribed manner.
(6) Any person who makes or distils spirits contrary to the provisions of subsection (1) of this section shall be guilty of an offence, and liable-
(a) on summary conviction to a fine of not less than four hundred naira or more than one thousand naira or to imprisonment for a term of two years, or to both;
(b) on conviction on indictment to a fine of an unlimited amount or to imprisonment for a term not exceeding five years or to both,
and any spirits so distilled shall be liable to forfeiture.
(7) The provisions of this section shall, in any State or the Federal Capital Territory, Abuja be in addition to and not in substitution for any other provisions in force therein which affect the making of spirits, and nothing in the foregoing provisions of this section shall be construed as purporting to authorise the carrying on in any State or the Federal Capital Territory, Abuja of any activity which is prohibited by the law thereof.