Cap. 41 Art. 73Possession of spirits on which duty has not been paid.
PART IX
If any person knowingly buys or receives, or has in his possession any spirits after they have been removed from the place where they ought to have been charged with duty and before the duty payable thereon has been paid or secured to be paid, or the spirits have been condemned as forfeited, he shall forfeit the spirits and shall be liable to a fine (multa) equal to treble the duty and value thereof, and also to a fine (multa) not exceeding four hundred and sixty-five euros and eighty-seven cents (465.87), and, in addition, to imprisonment for any term not exceeding three months.
Ordinance may be seized by any officer.
(2) Where any spirits or materials for the manufacture of spirits are forfeited under this Ordinance, all packages, of whatever description, containing the same and any other thing contained therein shall also be forfeited.
Änderungsgeschichte
- Amended by L.N. 407 of 2007