Section 205: Provision of office space, facilities and accommodation by an excise license holder

1 The Service may, for the purpose of ensuring proper excise control, require the holder of an excise license, at the holder's expense, to provide and maintain at the licensed premises -
a office, lavatory, and sanitary accommodation, with appropriate furniture, lighting and cleaning, for use by a duly authorised officer; and
b appliances and other facilities reasonably necessary to enable the officer in charge at any time to take account of or make an examination or search or to perform any of his duties at the licensed premises.

2 A holder of an excise license shall also be required to provide a suitable living accommodation for the officer and where required, for members of the officer's household, where in the opinion of the Service, it is desirable that the officer should reside on or be near the premises for which the excise license is granted.

3 If any holder of an excise license fails to comply with the requirements of subsections (1) and (2), the Service may revoke or suspend the excise license.

4 The holder of an excise license must provide and maintain such fittings as are required for the purpose of affixing a lock that the officer in charge may require the license holder to affix to the licensed premises, or any part of the premises, or to any vessel, utensil, or any other apparatus whatsoever kept on the premises, and in default -
a the fitting may be provided or any work necessary for its maintenance to be carried out by the officer in charge, and the license holder shall, on demand, pay the expenses so incurred; and
b if the license holder fails to pay the expenses on demand, the holder shall in addition be liable on conviction to a fine of N1,000,000 or imprisonment for a term of six months.

5 The license holder is liable on conviction to a fine of N2,000,000 or imprisonment for a term of two years or both, if the license holder or the license holder's agent or servant
a willfully destroys or damages the fitting or the lock or key provided for use on the licensed premises or a label or seal placed on the lock;
b improperly obtains access to a place or article secured by the lock;
c has the fitting or any article intended to be secured by means of the lock so constructed that the intention is defeated.