Excise Management Act, 1834

Penalty for using premises or utensils for any other purpose than that for which they are entered, 100l.

7. Every person carrying on any trade or business under or subject to any law or laws of excise, who, having made entry of any house, building, or place, vessel or utensil, or other thing, shall in the carrying on such trade or business fraudulently make use of any such house, building, or place, vessel or utensil, or other thing, for any other or different purpose than the particular use or purpose for which the same shall have been entered, shall forfeit one hundred pounds.