Section 182: Penalties

1 When an account is taken by an officer in charge and a balance arrived at as to the quantity of methylated spirits in the stock of a spirit manufacturer, and the quantity at hand differs from the quantity that ought to be in the manufacturer's possession according to the records kept by the Service in compliance with the provisions of this Act then -
a if an excess is found, the excess is subject to forfeiture;
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 spirits of pure alcohol in quantity equal to the quantity of the deficiency.

2 Any person who fails to comply with any regulations made under section 180 of this Act commits an offence and is liable on conviction to a fine of N 1,000,000 or imprisonment for a term of six months or both, for each act constituting the contravention of the provision of subsection (1) and the spirits or methylated spirits that are the object of non-compliance is liable to forfeiture.

3 Any person who contravenes the provision of section 181 of this Act commits an offence and liable on conviction to a fine double the duty payable or N 1,500,000 or imprisonment for a term of two years, and the liquor in respect of which the offence was committed is subject to forfeiture.

4 Any person who methylates spirits without authorisation commits an offence and is liable on conviction to a fine of N2,000,000 or imprisonment for a term of two years or both.