EXCISE (CONTROL OF DISTILLATION) ACT
Section 20: Licensees to keep record books.
(1) Every holder of a distiller's licence shall keep on the premises mentioned in the licence such records and make all entries therein relating to the manufacture, storage and delivery of spirits and materials as the Board may require.
(2) Entries shall be made legibly in ink and no cancellation or amendment shall be made save in such manner as the Board may, from time to time, direct; and if the Board requires records to be kept, the proper officer may inspect them at any time and take copies of any entry.
(3) The failure to comply with the requirements of this section is an offence for which the offender shall be liable on summary conviction to a fine of four hundred naira.
Cite this section
Section 20, EXCISE (CONTROL OF DISTILLATION) ACT (1964).
https://repo.podus.ai/laws/excise-control-of-distillation-act/section/20/