Section 201: Offences

1 It is unlawful to manufacture excisable goods subject to section 202 of this Act otherwise than under and in accordance with an excise license, and any excisable goods a person makes or possesses without a proper license, and any plant, materials, vessels, utensils, or other material the person possesses that are capable of being used in the manufacture of the goods, are subject to forfeiture.

2 A person who manufactures or possesses excisable goods and services without a proper license commits an offence and is liable on conviction to a fine of N5,000,000 or imprisonment for a term of three years.

3 Failure to comply with any regulation made under section 200 of this Act constitutes an offence and any goods or article in respect of which the offence was committed are subject to forfeiture and a person convicted is liable to a fine of N5,000,000 or imprisonment for a term of three years or both.