Section 8: Offences in connection with entries.

(1) If any person being the holder of a licence under this Act uses, for any purpose of his trade, any premises or article required by or under the excise laws to be entered for that purpose without entry having been duly made thereof, he shall be guilty of an offence punishable on conviction by a fine of four hundred naira, and any goods found on any such premises shall be liable to forfeiture.
(2) If any person who has made entry of any premises or article fraudulently uses those premises or that article for any purpose other than that for which entry was made thereof, he shall be liable to a fine of four hundred naira.