Section 197: Power to revoke or suspend license

1 Any person who manufactures carbonated drinks other than under and in accordance with an excise license, commits an offence and is liable on conviction to a fine of N20,000,000 or imprisonment for a term of five year or both and the carbonated drinks, vessels, utensils, or materials used or which can be used for manufacturing, in the person’s possession shall be subject to forfeiture.

2 A manufacturer of carbonated drinks commits an offence under this Part where, after particulars of any carbonated drinks have been recorded by the manufacturer under regulations made under section 194 of this Act, mix sugar with the carbonated drinks so as to increase the quantity, gravity, or original gravity of the carbonated drinks.

3 Any person who commits an offence under subsection (2) is liable on conviction to a fine of N20,000,000 or imprisonment for a term of five years or both, and the affected carbonated drinks shall be forfeited.