Section 176: Contravention of regulations

1 Any person who fails to comply with regulations made under section 184 of this Act is liable on conviction to penalty of up to N2,000,000 or such other amount as may be specified by regulations.

2 In addition to the penalty specified in subsection (1), the spirits, vessels, utensils, or materials used for distilling or otherwise manufacturing or preparing spirits without a license shall be forfeited.

3 Where an account is taken by an officer in charge and a discrepancy occurs in the quantity of spirit in the records of spirits manufacturer, and the quantity that ought to be in that manufacture’s record, according to the officer’s record or records kept in accordance with the requirement of section 175 of this Act, then -
a if an excess is found, the excess is subject to forfeiture; and
b if a deficiency is found that cannot be accounted for to the satisfaction of the Service, the spirits manufacturer is liable to pay a fine double the excise duty on the spirits or pure alcohol in a quantity equal to the quantity of the deficiency.