Section 24: Offence of concealing, etc., refined hydrocarbon oils on licensed premises.

(1) If any person-
(a) conceals any refined hydrocarbon oils on premises on which they were refined in pursuance of a refiner's licence; or
(b) without the consent of the proper officer, removes any refined hydrocarbon oils from such premises; or
(c) knowingly possesses, buys or receives any such hydrocarbon oils removed from such premises before duty (if any) thereon has been charged and, as the case may be, paid or secured,
such person shall be guilty of an offence and shall on conviction be liable to a fine of six times the value of the goods or one thousand naira whichever is the greater amount, or to imprisonment for two years, or to both.
(2) Refined hydrocarbon oils in respect of which an offence has been committed under subsection (1) of this section shall be liable to forfeiture.