Section 192: Offences

1 Any person who manufactures tobacco otherwise than under and in accordance with an excise license commits an offence and liable on conviction to a fine ofN20,000,000 or imprisonment for a term of five years or both.

2 Where tobacco and its substrates are manufactured by an unlicensed person or where an unlicensed person possesses any plant, equipment or materials that are capable of being used for the manufacture of tobacco and its substrates, the manufactured tobacco, its substrates and any plant, equipment or material are subject to forfeiture.