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Excise duty on cider and perry.
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10.—(1) There shall, as on and from the 9th day of May, 1940, be charged, levied, and paid on all cider or perry made in the State and sold or kept for sale in the State a duty of excise (in this section referred to as cider duty) at the rate of one shilling the gallon.
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(2) Cider duty shall not be charged or levied on any cider or perry which—
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(a) formed part of the stock of any person (not being the maker of such cider or perry) at midnight on the 8th day of May, 1940, or
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(b) is shown to the satisfaction of the Revenue Commissioners to have been exported or to have been shipped for use as ships' stores.
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(3) There shall, as on and from the 9th day of May, 1940, be charged, levied, and paid a duty of excise (in this section referred to as cider licence duty) of ten shillings on a licence to be taken out annually by every person who makes cider or perry for sale.
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(4) The Revenue Commissioners may exempt from the obligation to take out a licence under sub-section (3) of this section any person (in this section referred to as an exempted person) who shows to the satisfaction of the Revenue Commissioners that his main source of livelihood is the cultivation of land for his own profit and that he does not carry on regularly the business of selling cider or perry.
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(5) If any person, other than an exempted person or the holder of a licence under sub-section (3) of this section for the time being in force, makes cider or perry for sale, he shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.
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(6) The Revenue Commissioners may make regulations for securing and collecting cider duty and cider licence duty and, in particular,—
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(a) for requiring and verifying particulars of output, stocks, and sales of cider or perry,
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(b) for the registration of persons by whom and premises at which cider or perry is made or sold,
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(c) for providing for such facilities as may be necessary or desirable in relation to the bottling or rebottling of cider or perry or the sale of cider or perry to dealers,
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(d) for regulating the issue, duration, and renewal of the licences on which cider licence duty is payable, and
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(e) for applying to cider duty or cider licence duty and to the making, sale, or delivery of cider or perry any enactment for the time being in force relating to any duty of excise or to persons carrying on any trade which is for the time being subject to the law of excise.
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(7) If any person contravenes (whether by act or omission) any regulation made by the Revenue Commissioners under the next preceding sub-section of this section, he shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.
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(8) Any officer of the Revenue Commissioners may at any reasonable time enter any premises or place in which cider or perry is made or is sold or kept for sale with a view to seeing whether the provisions of this section as to cider duty or any regulations made in pursuance of those provisions are being complied with, and, if any person prevents or obstructs such entry, such person shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of twenty pounds.
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