Section 4: Regulations.

(1) The Minister may make such regulations with respect to the conduct of premises specified in a distiller's licence under this Act as appear to the Minister to be appropriate for the purpose of ensuring the payment of excise duty on spirits made on the premises; and without prejudice to the generality of the powers conferred by this subsection, regulations may in particular provide for-
(a) prohibiting or restricting the carrying on, on the premises or particular parts thereof of such activities as may be prescribed;
(b) regulating the manner in which and the period during which any activity may be carried on on the premises or particular parts thereof;
(c) providing for the inspection by officers of the Board of the premises and all activities carried on on the premises;
(d) requiring notice to be given of any change or use which may be made of the premises or any part thereof;
(e) regulating the removal of spirits from the premises;
(f) prescribing the form of application for and of the distiller's licence to be used for the purposes of this Act;
(g) regulating the calculation, securing and collection of excise duty on distilled spirits,
and the regulations may provide for the imposition of penalties in respect of any offence against the regulations (not less than two hundred naira or more than five hundred naira in respect of any particular offence or to imprisonment for a term of two years, or to both) and for the forfeiture or disposal of anything in respect of which such an offence is committed.
(2) The Minister may make such regulations with respect to the custody and use of stills licensed under this Act and the application for and form of any such licence, as appear to the Minister to be appropriate for the purpose of ensuring that the stills are not used to make spirits; and without prejudice to the generality of the powers so conferred, regulations may, in particular, contain provisions requiring the furnishing of information with respect to-
(a) any change or proposed change in the location or use of stills;
(b) the disposal of stills or any part of a still by way of sale or otherwise,
and the regulations may provide for the imposition of fines for offences against the regulations of not less than one hundred naira or more than four hundred naira in the case of any particular offence.