Revenue (No. 2) Act, 1861

Penalty on persons selling beer by retail in Scotland without being duly authorized and licensed.

12. If any person shall in Scotland sell beer by retail, that is to say, in any quantity less than four and a-half gallons, or in less than two dozen reputed quart bottles, at one time (whether to be drank or consumed on the premises or not), without having duly obtained a certificate and also an excise licence respectively authorizing him to sell beer under the provisions of any Act or Acts in that behalf, he shall forfeit (over and above any other penalty to which he may be liable under such Act or Acts) the sum of twenty pounds for every such offence; and such penalty hereby imposed shall be recovered, levied, mitigated, and applied in the manner provided with respect to excise penalties under the laws of Excise in that behalf; and in any information or other proceeding for the recovery of the penalty hereby imposed it shall be sufficient to charge that the defendant sold beer by retail without having duly obtained a certificate and also an excise licence respectively authorizing him to sell beer under the provisions of the statute in that case made and provided; and it shall not be necessary further or otherwise to describe such offence.