Section 28: Regulations.

(1) The Minister may make such regulations with regard to the conduct of refineries as appear to the Minister to be appropriate for the purpose of ensuring the payment of excise duty on the hydrocarbon oils refined on the premises; and, without prejudice to the generality of the foregoing, such regulations may in particular provide for-
(a) the inspection by officers of the premises and all activities carried on the premises and the inspection of the meters and other equivalent installations used for the measurement of the quantities of refined hydrocarbon oils produced thereon;
(b) the notice to be given of any change which it is proposed to make in the premises or the use thereof;
(c) the regulation of-
(i) the production, storage and warehousing of hydrocarbon oils;
(ii) the removal of hydrocarbon oils to or from the premises used for their production;
(iii) the use and storage of hydrocarbon oils in the premises;
(d) the calculation, securing and collection of the excise duty on hydrocarbon oils;
(e) the exportation, loading as stores, removal to bonded warehouse, deliveries to approved users in Nigeria without payment of the excise duty; and
(f) the form and manner of an application for the grant or renewal of a refiner's licence and the form of such licence.
(2) Every person who acts in contravention of any of the regulations made under this section shall be guilty of an offence.
(3)
Every person who is guilty of an offence under this section shall be liable on conviction to a fine of not less than two hundred naira or more than one thousand naira in respect of any particular offence, or to imprisonment for a term of two years, or both such fine and such imprisonment, and for the forfeiture or disposal of anything in respect of which the offence is committed.