Marginal note:Sale, removal, etc.

179. Every person who sells, removes, receives or purchases or in any way aids in the sale, removal, receipt or purchase of any beer on which the duties of excise imposed by this Act have not been paid is guilty of an indictable offence and liable

• (a) for a first offence, to a fine of not more than two hundred dollars and not less than fifty dollars or to imprisonment, with or without hard labour, for a term of not more than three months and not less than one month or to both fine and imprisonment; and

• (b) for each subsequent offence, to a fine of not more than two hundred dollars and not less than one hundred dollars or to imprisonment for a term of not more than six months and not less than three months or to both fine and imprisonment.

Marginal note:Provisions additional to Part I

180. The provisions of this Part are to be construed as additional or supplemental to the provisions of Part I applicable to bonded manufacturers.

Marginal note:Manufacture in bond

181. The Governor in Council may, in his discretion, authorize the manufacture in bond of such goods as he sees fit to designate, in the manufacture or production of which spirits or other articles subject to duties of customs or excise are used, by persons licensed to that effect, subject to the provisions of this Act and to regulations made by the Governor in Council.

Marginal note:Conditions of licence

• 182. (1) A licence to carry on the manufacture in bond of a certain kind or kinds of goods to be mentioned in the application for the licence in certain premises to be therein described may be granted to any person who has complied with the requirements of this Act, if the granting of the licence has been approved by the district inspector and the person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in an amount determined by the Minister that is not less than five thousand dollars, and in such form that the proposed licensee and the guarantee company are both bound to the full amount of the bond, and every such licence shall be known as a bonded manufacturing licence.

• Marginal note:Conditions of bond

  (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning, with regard to the accounts, inventories, statements, returns, duties and penalties, as well as to all other matters and things whatever.