Section 209: Making of entries

1 Where the excise laws require a person to make entry of any premises, plant or equipment, the entry shall be made in manners containing the particulars, and the premises, plant, or equipment shall be marked, and kept marked, in such form as the Service may direct.

2 Where a person who is required to make entry of any premises, plant, or equipment is a body corporate, the entry shall be signed by a director, general manager, Secretary, or other similar officer of the body, and except where authority for that person to sign has been given under the seal of the body, the entry shall be made under that body's seal.

3 Where a person making entry into any premises, plant, or equipment fails to comply with the directives of the Service under this section, that person is liable to a fine of N 1,500,000.