(a) conceals in or, without the consent of the proper officer, removes from a distillery any wort, wash, low wines, feints or spirits;

(b) knowingly buys or receives any wort, wash, low wines, feints or spirits so concealed or removed;

(c) knowingly buys or, without proper authority, receives or has in his possession, any excisable goods which have been manufactured contrary to the provisions of this Act, or which have been removed from the place where they ought to have been charged with duty before the duty payable thereon has been charged and either paid or secured;

(d) without proper authority has in his possession any low wines or feints;

(e) without proper authority has in his possession any wort or wash fit for distillation; or

(f) having obtained any excisable goods in respect of which duty has been remitted for a particular purpose, fails to comply with any conditions imposed by the Commissioner concerning the use of those goods or uses those goods for a different purpose without the approval in writing of the proper officer,

shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both.

(2) Any spirits and any still, vat, utensil, wort, wash or other materials for manufacturing spirits-

(a) found in the possession of a person who commits an offence under subsection (1); or

(b) found on premises on which such an offence has been committed.

shall be liable to forfeiture.

(3) Notwithstanding any other provisions of this Act relating to goods seized as liable to forfeiture, an officer by whom a thing is seized as liable to forfeiture under subsection (2) may forthwith spill, break up or destroy that thing.