Section 191: Penalties and offences

1 Any person who fails to comply with any regulations made under section 189 of this Act commits an offence and is liable on conviction to a fine of N20,000,000 or imprisonment for a term of five years or both, and the goods or materials in respect of which the non-compliance was committed is liable to forfeiture.

2 Where a discrepancy occurs in the account taken by a proper officer and the balance arrived at of the quantity of tobacco and its substitutes in the factory of a tobacco and its substitutes manufacturer and in the quantity on 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 if -
a any excess is found, the excess is subject to forfeiture; and
b Where a deficiency is found that cannot be accounted for to the satisfaction of the Service, the tobacco manufacturer is liable to pay a penalty of double the excise duty on a quantity of manufactured tobacco equal to the quantity of the deficiency.