Section 24: Offences as to concealing, etc., of spirits on licensed premises.

If any person-(a) conceals any spirits on premises mentioned in a distiller's licence; or
(b) without the consent of the proper officer removes any spirits from such premises; or
(c) knowingly buys or receives any spirits so concealed or removed; or
(d) knowingly possesses, buys, or receives any spirits removed from such premises before duty (if any) has been charged and, as the case may be, paid or secured,
the spirits shall be liable to forfeiture; and such person shall on conviction be liable to a fine of six times the value of the goods or to four hundred naira, whichever is the greater, or to imprisonment for two years, or to both.