Section 196: Penalties

1 Any person who fails to comply with regulations made under section 194 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 any goods or article in respect of which the non-compliance was committed shall be subject to forfeiture.

2 When an account is taken by the proper officer of sugar in a manufacturer's possession and the quantity on hand differs from the quantity that ought to be in the manufacturer's possession according to the Service record or records kept in compliance with section 194 of this Act, if -
a an excess is found, the excess is subject to forfeiture; or
b a deficiency is found, and the quantity in the manufacturer possession is less by more than 2% than the quantity which ought to be in the brewer's possession and is not accounted for to the satisfaction of the Service, the deficiency beyond 2% is deemed to have been used in the manufacture of carbonated drinks without the particulars thereof recorded in compliance with regulations and excise duty shall be charged as if that deficiency had been used.

3 Where a manufacturer of carbonated drinks conceals any carbonated drinks, so as to prevent the officer in charge from taking an account of the carbonated drinks, the concealed items shall be subject to forfeiture.