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Account of stock and penalty for excess or deficiency.
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44. (1.) The proper officer shall from time to time take an account in the prescribed manner of the quantity of spirits in a distiller's spirit store.
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(2.) If the quantity of spirits computed at proof found in the store is greater or less than the quantity which according to the account so taken, ought to be therein, the distiller shall incur a fine of twenty shillings for every gallon of spirits so in excess or deficient, and the spirits (if any) in excess shall be forfeited.
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(3.) But a distiller shall not be liable to any penalty under this section if the excess does not exceed one half per centum, or the deficiency three per centum on the balance struck when the account was last taken, together with the quantity since brought in from the spirit receiver, nor if he satisfies the Commissioners that the deficiency does not result from fraud.
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(4.) Where there is an excess, and the distiller is not prosecuted in respect thereof, he shall pay duty on the excess.
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