|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|94. Effect of revocation, etc.. of licence.|
|Power to revoke, etc., licence.||Provision of facilities for excise control.|
|Effect of revocation, etc., of licence. 10 of 1980,s.2 13 of 1995,s.30.||94. (1) Where a licence has been revoked or suspended or has expired, then the licensee shall -
(a) forthwith cease to manufacture the excisable goods referred to in the licence;
(b) forthwith pay duty on the excisable goods manufactured under the licence;
(c) not dispose of materials in the factory to which the licence relates except in accordance with such conditions as the Commissioner may impose.
(2) A person who contravenes this section or any of the conditions imposed by the Commissioner under this section shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods, or any materials, in respect of which the offence has been committed shall be liable to forfeiture.