Cap. 41 Art. 63Taking of account of spirits in stock of dealer or retailer.

(1) The Comptroller or any officer of customs may at any time take an account of the quantity of spirits in the possession of a dealer or retailer.

(2) If the quantity of spirits computed at 57° Gay Lussac found on taking the account exceeds the quantity which, according to the stock-book of the dealer or retailer, ought to be in his possession, the excess shall be liable to be forfeited, and the dealer or retailer shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninety-four cents (232.94) and to a further fine (multa) of twenty-three cents (0.23) for every litre of the excess.