Section 5: Making of entries.

(1) Where by or under any excise laws a person is required to make entry of any premises or article-
(a) the entry shall be made in such form and manner and contain such particulars; and
(b) the premises or article shall be kept and marked in such manner,
as the Board may direct.
(2) No entry shall be valid unless the person by whom it was made-
(a) had at the time of its making attained the age of twenty-one years; and
(b) was at that time and is for the time being a true and real owner of the trade in respect of which the entry was made.
(3) Where any person required to make entry is a body corporate-
(a) the entry shall be signed by a director, general manager, secretary or other similar officer of the body and, except where authority for that person to sign has been given under the seal of the body, shall be made under that seal; and
(b) both the body corporate and the person by whom the entry is signed shall be liable for all duties charged in respect of the trade to which the entry relates.
(4) If any person making entry of any premises or article contravenes or fails to comply with any direction of the Board given under this section with respect thereto, he shall be guilty of an offence punishable on conviction by a fine of two hundred naira.