Cap. 41 Art. 34Account of stock and penalty for deficiency.

(1) The proper officer shall from time to time take an account in the prescribed manner of the quantity of spirits in a distiller’s spirit store.

(2) Each time an account of the quantity of spirits in a distillery is taken as aforesaid, the proper officer shall take a sample of spirits from each receiver, vat, or other vessel containing coloured spirits, and shall submit all the samples taken at one time from a distillery, mixed together, to the government analyst, in order that he may determine by analysis and certify the apparent and the true quantity of spirits at 57° Gay Lussac in such mixed sample.

(3) If the true quantity of spirits computed at 57° Gay Lussac found in the store is less than the quantity which, according to the account so taken, ought to be therein, as shown by the distillery stock-book, the distiller shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninety-four cents (232.94): Provided that a distiller shall not be liable to any penalty under this article, if the deficiency does not exceed two per centum on the balance struck when the account was last taken, together with the quantity manufactured during the distilling operation carried out in the period covered by the notice given under article 16.

distiller from using spirits in the fortifying of colouring matter, subject to the following rules:

(a) spirits shall not be used in the making of the colouring matter;

(b) when made, the colouring matter shall be conveyed into the spirit store, and there fortified with spirits;

(c) the spirits so drawn for the purpose of the fortification shall be shown in a separate account, both at 57° Gay Lussac and in bulk;

(d) if such colouring matter is used in the spirit store for colouring spirits, no duty shall be chargeable on the spirit contained in the colouring matter so used;

(e) if such colouring matter is removed to another distillery, no duty shall be chargeable on the spirits so removed, but the colouring matter shall only be removed on a permit issued by the Comptroller. The distiller who delivers out the colouring matter shall make an entry in his stock-book crediting the quantity of spirits at 57° Gay Lussac contained in the colouring matter delivered by him, and the distiller who received the colouring matter shall make an entry in his stock-book debiting the quantity of spirit at 57° Gay Lussac contained in such colouring matter;

(f) duty shall be payable on the quantity of spirit at 57° Gay Lussac contained in such colouring matter, at the rate for the time being payable on spirits taken out of bond for consumption in Malta;

(g) all colouring matter so removed shall be accompanied by a permit, and such permit shall not be issued until the duty payable thereon, if any, has been paid;

(h) notice shall be given to the proper officer as in the case of removal of spirits; and

(i) all packages containing colour shall be marked as such.

(2) If a distiller contravenes this article he shall be liable to a fine (multa) not exceeding four hundred and sixty-five euros and eighty-seven cents (465.87).