Spirits Act, 1880

Penalties for removal of spirits without permit and fraudulent use of permit.

107. (1.) If any person—

(a.) sends out, delivers, removes, or receives any spirits required to be accompanied by a permit without a permit; or

(b.) sends out, delivers, removes, or receives any spirits in quantity greater than, or differing in quality, denomination, or strength from that expressed in the permit accompanying the same; or

(c.) having obtained a permit, does not send out therewith the spirits therein described or return the permit to the proper officer within the time by law required; or

(d.) requests, obtains, or uses any permit or causes or suffers any permit to be requested, obtained, or used for any purpose other than that of accompanying the removal and delivery of spirits therein described; or

(e.) produces, or causes or suffers to be produced to any person any permit as having been received with spirits other than those therein described; or

(f.) in any manner uses, or causes or suffers to be used, any permit so that any account of spirits kept or checked by an officer may be frustrated or evaded;

he shall, in addition to any other penalty or forfeiture, incur a fine of five hundred pounds.

(2.) Every permit used for any purpose other than that of accompanying the removal and delivery of the spirits for which it is granted and as therein expressed, shall be deemed to be a false permit, and any unlawful use thereof shall, in addition to any other penalty or forfeiture, subject the person using it to all penalties and forfeitures imposed by law upon any person for using a false permit.

(3.) If a distiller, rectifier, dealer, or retailer is convicted of an offence against this section he shall forfeit his licence, and no new licence shall be granted to him for the remainder of the year for which such forfeited licence would have been in force.