Finance Act, 1946

Fraudulent removal, etc., of goods with intent to evade excise duties.

23.—Where—

(a) any goods in respect whereof any duty of excise is for the time being payable, or

(b) any articles manufactured wholly or partly from such goods, or

(c) any materials, utensils or vessels proper or intended to be made use of for or in the making of such goods or articles

are removed or are deposited or concealed in any place, with intent to defraud the Minister for Finance of such duty or any part thereof, then—

(i) all such goods and articles and all such materials, utensils and vessels respectively shall be forfeited,

(ii) every person who removes, deposits, or conceals or is concerned in removing, depositing, or concealing, any such goods or articles, with intent to defraud the Minister for Finance of such duty or any part thereof, shall forfeit either treble the value of all such goods or articles or the sum of one hundred pounds, at the election of the Revenue Commissioners.