Section 211: Offences in connection with entries

1 Where a person uses premises, plant, or equipment required to be entered for excise duty purposes without entry having been duly made, that person is liable to a fine of N5,000,000, and the plant, equipment, or excisable goods found on the premises are liable to be forfeited.

2 Where a person who has made entry of any premises, plant, or equipment fraudulently uses the premises, plant, or equipment for any purpose other than for the purpose for which an entry was made, the person commits an offence and is liable on conviction to a fine of N5,000,000 and the plant or equipment used for the fraudulent purpose shall be forfeited.