Section 178: Offences of unauthorised removal of spirits

1 It is unlawful for a person to do any of the following -
a conceal in, or without the consent of the custom officer in charge, remove from, the premises of a spirits' manufacturer any wort, wash, low wines, feints or spirits;
b knowingly buy or receive any wort, wash, low wines, feints, or spirits that have been concealed or removed; or
c knowingly buy, receive, or possess any spirit which have been removed from the production premises before the excise duty payable on the spirits have been paid or secured.

2 Any person violate the provisions of subsection (1) commits an offence and is liable on conviction to, pay a fine of six times the value of the goods or N2,000,000, whichever is greater, or imprisonment for a term of two years or both in addition to forfeiting the goods.