Section 19: Excise control facilities.

(1) The holder of a refiner's licence shall provide and maintain at his own expense on the premises to which his licence relates-
(a) such office, lavatory and sanitary accommodation, with the requisite furniture, lighting and cleaning for the proper officer as the Board may direct;
(b) such appliances and facilities as may be required to enable the proper officer at any time to examine, or search or to perform any other of his duties at such premises as the Board may direct,
and if the holder of the licence fails to comply with any of the foregoing requirements of this subsection, the Board may revoke or suspend his licence.
(2) The requirements which the Board is authorised to impose on the holder of a refiner's licence by subsection (1) of this section shall include the requirement to provide at his own expense and lease to the Board, on such reasonable terms as the Board may determine, living accommodation which the Board considers suitable for occupation by, and by the household of, any officer charged with duties which, in the opinion of the Board, make it desirable that he should reside on or near the premises for which the refiner's licence is granted; and the provisions of subsection (1) of this section for failure to comply with the requirements thereof shall have effect accordingly.
(3) The proper officer may affix a lock or seal to any fittings on the premises, or on any apparatus or thing whatsoever therein, and for that purpose he may require the holder of the refiner's licence to provide and maintain any such fittings at his own expense.
(4) If the holder of such licence fails to comply with the requirements of subsection (3) of this section, the Board may provide and install the fitting, and any expense incurred shall be paid to the Board on demand by the holder of the licence.
(5) The failure of the holder of the licence to pay any expenses incurred by the Board under subsection (4) of this section shall be an offence for which he shall, in addition to the requirement of the payment of the expense, be liable on summary conviction to a fine of four hundred naira.
(6) If the holder of a refiner's licence or any member of his family or any servant of the holder-
(a) wilfully destroys or damages a fitting or any lock, key or seal intended for use therewith; or
(b) improperly obtains access to any place or article secured by any such lock or seal thereon; or
(c) has any fitting on premises or on any apparatus or thing whatsoever fastened or attached in such fashion that adequate supervision and control by an officer for the purposes of this Act is not practicable,
the holder of the licence, or member of his family, or the servant, as the case may be, shall be guilty of an offence and shall on conviction be liable to a fine of two thousand naira or to a term of imprisonment of two years.