72B. (1) No person shall deposit goods entered in transit in any premises, other than a transit godown licensed under section 72A.

(2) Goods may only be deposited in a transit godown where they are entered in transit and are -

(a) imported in bulk in a solid, liquid or gaseous form;

(b) of a class prescribed by the Commissioner by notice in the Gazette; or

(c) of a class which the Commissioner has permitted, in writing, to be stored in a transit godown.

(3) Any person who -

(a) deposits goods in any premises; or

(b) being the owner or occupier of any premises, uses such premises to deposit goods, or permits any other person to deposit goods,

contrary to the provisions of subsection (1) or (2), shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings, and in the case of a continuing offence, to a fine not exceeding five thousand shillings for every day or part thereof during which the offence continues.