Section 204: Effect of revocation

1 If any excise license has been revoked, suspended, expired and has not been renewed, the licensee shall -
a immediately cease to manufacture the goods in respect of which the license was issued;
b promptly pay any due and outstanding excise duty on any excisable goods manufactured under the license; and
c not dispose of any materials on the premises to which the license relates except in accordance with any conditions the Service may impose.

2 Any person who fails to comply with the provisions and conditions imposed under this section commits an offence and is liable on conviction to a fine of N2,000,000 or an imprisonment for a term of two years or both, and any plant, equipment, excisable goods, or materials relating to non-compliance shall be forfeited.