Section 214: Power to prohibit the use of certain substance

1 The Service, in cooperation with or through any national agency authorised by law to regulate toxic or dangerous substances, by notice in the Federal Government Gazette prohibit the use of a substance, whether solid, liquid, or gas in the manufacture or preparation for sale of excisable goods.

2 The Service may publish directly a notice referred to in subsection (1) if it appears to its satisfaction that -
a the substance is used, or is capable of being used, in the manufacture or preparation for sale of excisable goods;
b the substance is toxic or dangerous;
c when used to manufacture excisable goods, the substance produces a toxic or dangerous chemical or artificial extract, product, or by-product; or
d the use of the substance may prejudicially affect the interest of revenue.

3 A person who knowingly makes use of a prohibited substance in the manufacture of the excisable goods commits an offence and is liable on conviction to a fine of at least N20,000,000 or imprisonment for a term of three years or both, and the excisable goods forfeited.

4 A person in whose possession any prohibited substance is found commits an offence and liable on conviction to a fine of N20,000,000 or imprisonment for a term of three years or both.

5 Every director and principal officers of a body corporate who contravene the provision of this section is personally liable and shall be proceeded against and punished as provided under subsections (3) and (4).