Section 39

Offences relating to licensing and excise control 

(1)Any person who contravenes the provisions of sections 17(3), 18(4), 25(1), 26(1), or 28 (4) or 26(1) commits an offence. Finance Act, 2018 Effective 1st July 2018  

(2) A licensed manufacturer commits an offence if he manufactures excisable goods in premises that are not specified on the manufacturer’s licence as the factory in which such manufacture is permitted.

(3) A licensed person who fails to comply with section 19 (1) or 19 (2) commits an offence.

(4) A person commits an offence if he or she— 

(a) removes excisable goods from excise control in contravention of section 24 (3) (b); (b) enters any place where excisable goods are stored under excise control without authorisation; or (c) is involved in the unauthorised removal, alteration, or interference with excisable goods under excise control.

(5) Any person who buys, or, without proper authority, receives or has in the person’s possession, any excisable goods that have been manufactured contrary to the provisions of this Act, or which have been removed from the place where they ought to have been charged with excise duty before such duty has been charged and either paid or secured commits an offence.

(6)Any plant or excisable goods or any materials, in respect of which an offence has been established in relation to sections 15,18,19, or 28 shall, in addition to any other penalty imposed under this Act, be forfeited to the Commissioner. Finance Act, 2018 Effective 1st July 2018