|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|109. Provisions relating to stock book and returns.|
|Storage of excisable goods after manufacture.||Deficiency or excess in stock of licensee.|
|Provisions relating to stock book and returns.
8 of 1996, s.3
|109. (1) A licensee (other than a distiller) shall keep provisions a stock book in the prescribed form and shall each day enter therein the particulars of all excisable goods received in and delivered from the stock room; and the stock book shall at all times be available for inspection by the proper officer, and the officer may take copies of any entry therein.
(2) All deliveries made from the stock room shall be entered in the stock book at the time of delivery from the stock room.
(3) The licensee shall transmit to the Commissioner, on or before the twentieth day of each month, a transcript in duplicate of the stock book showing all transactions entered therein during the previous month.
(4) A licensee who contravenes this section shall be guilty of an offence and any excisable goods in respect of which the offence has been committed shall be liable to forfeiture.