Cap. 41 Art. 38Delivery of spirits for consumption not permitted before payment of duty.

(1) No spirits sold from a distillery for consumption in

Malta shall be delivered to the purchaser until the duty thereon is paid according to the quantity and strength of such spirits at the time of removal.

(2) Every person who -

(a) delivers any spirits so sold contrary to the provisions of this article; or

(b) knowingly causes or permits such spirits to be so delivered on his account for consumption as aforesaid, shall be liable to a fine (multa) not exceeding four hundred and sixty-five euros and eighty-seven cents (465.87) and the spirits so delivered shall be liable to be forefeited, together with any conveyance and animals employed in such delivery.