Penalty for

not making

137. Every person carrying on any business subject to Exproper returns cise, or having in his possession any premises, machinery, tools, of premises, utensils, apparatus or appliances, suitable for carrying on any apparatus, &c. business subject to Excise, who shall neglect, refuse or omit to

Using appa

ratus not returned.

Making changes without notice.

Using secret communications, &c.

Or pipes, &c., not duly returned.

Using appa

make a true and correct return and entry at the time and in the manner required by this Act, or at any time when specially required to do so under the provisions hereof, of all workshops, apartments, utensils, tools, apparatus, machinery or appliances possessed, occupied or used by or for him, or existing in or introduced into or intended to be used in the premises wherein such business is or might be carried on; or

2. Who shall make use of any still, worm, fermenting-tun, mash-tub, cistern, malt-kiln, malt-floor, vessel, utensil, spiritreceiver, fixed or moveable pipe, cock, pump or other appliance or apparatus, or permit any such to be used in his distillery, malt-house, tobacco manufactory or bonded manufactory, which or any of which have not been made known, or reported to the proper officer previous to being so used; or for the use of which no license has been taken out as herein required; or

3. Who shall make any changes therein or additions thereto without duly notifying the Collector of Inland Revenue or other proper officer; or

4. Who shall make, cause to be made or permit to exist, any secret, covert, or unusual connection or communication between the several parts or compartments of the premises in which such business is carried on, other than are shewn on the return or entry made thereof; or

5. Who shall allow any pipes, pumps, cocks, conduits, troughs or other means for conducting fluids or other matter from one part of such premises to another, or from one vessel to another, other than such as are clearly indicated and made known on the returns, models, diagrams or entries made in such premises or vessels or other than have been made known to the proper officer, or other than are permitted to be used by this Act; or

6. Who shall permit any apparatus, utensils, vessels, pipes, ratus for purposes not noti- store-roms or compartments of such premises to be used or fied. occupied otherwise than for the purpose for which they have been entered or returned; or

Refusing to

designate uses

7. Who shall neglect or refuse to designate in the manner of vessels, &c. required by this Act, the contents or capacity of, and the purposes to which each vessel, utensil, apparatus, pipe, conduit store-room, work-shop and compartment of such premises are respectively applied; or

Refusing to admit officers.

8. Who shall refuse to admit the Collector or other officer

manu

of Inland Revenue or his assistants to the premises or
factory where any business subject to Excise is carried on, at
any hour of the day or night when such business is being carried
on, or when any act or thing connected with the carrying on of
such business is being performed therein; or

9. Who shall refuse to admit any officer of Inland Revenue Or to allow to inspect any place or premises where any grain, stock, com- inspection of modity, material, utensil or apparatus suitable for carrying on any business subject to Excise is placed or deposited; or

apparatus.

10. Who shall do or cause or permit to be done, any thing Deceiving in or about the premises where such business is carried on, Officers. intended or likely to mislead any officer of Inland Revenue in the discharge of his duty, or to prevent him from ascertaining the true quantity of the products of the business therein carried on and subject to Excise;

Shall forfeit and pay for every such offence a penalty of five Penalty. hundred dollars, together with

A further penalty of one hundred dollars for each and every Further day upon which such offence has been committed.

penalty.

138. Every still, worm, rectifying apparatus, fermenting-tun, Apparatus to mash-tub, machinery, vessel, utensil, pipe, cock, pump, trough, be forfeited. conduit, cistern, couch-frame, or apparatus, with all and every matter or thing which they may contain, and the contents of every store-room, work-shop, malt-house, kiln, or apartment in respect of which any penalty is incurred under this Act, or which has not been entered, described or returned as herein. required, shall be and remain forfeited to the Crown, and shall be seized by any officer of Inland Revenue having a knowledge thereof, and dealt with accordingly.

139. Every person who shall refuse or neglect to aid any officer of Inland Revenue in the execution of any act or duty required by this Act, shall be guilty of a misdemeanour, and on conviction thereof shall be subject to a penalty of not less than fifty dollars, nor more than one hundred dollars, and shall be also liable to imprisonment in the common jail for a period not less than three nor exceeding six months.

Penalty for

refusing to assist officers.

140. Every person carrying on any business subject to Ex- Penalty forcise who shall fail or neglect or allow any person acting for him or in his employ to fail or neglect,—

2. To keep Stock Books and all such other books as are re- Neglecting to quired to be kept by this Act, or by any regulation made under keep books required by the provisions of this Act, or by any regulation approved by this Act, &c. the Governor in Council, or by the Minister of Inland Revenue or by any departmental regulation in that behalf; or

Not making true entries.

Falsifying books.

Removing leaves of books.

Defacing books.

Refusing to make any returns, &c.

Falsifying any return, &c.

Refusing to produce any book, &c.

Amount of penalty and forfeiture of apparatus.

And of stock,

of which false

or information refused.

3. To make true and correct entries therein of all particulars required by this Act or by the said Regulations to be entered in such Books; or

4. Who shall in any way alter, or falsify any such entries or make or cause or allow to be made any untrue entry or entries in the said Books; or

5. Who shall remove or cause or permit the removal from the said Books of any leaf or leaves or part of a leaf or leaves; or

6. Who shall deface or erase or cause or permit to be defaced or erased any entry made therein; or

7. Who shall neglect or refuse to make any return or statement, or to give any information or to render any accounts required by this Act; or

8. Who shall falsify any such return, statement or account; or who shall knowingly give false information; or

9. Who shall neglect or refuse to produce any book, account, statement or return herein required to be kept, or any private books or accounts which may be demanded for the inspection of any duly authorized officer of Inland Revenue, when required so to do during ordinary business hours,—

Shall forfeit and pay for every such offence a penalty of five hundred dollars, together with a further penalty equal to double the amount of license fees, duty or other impost payable under this Act on any spirits, malt, manufactured tobacco, stock, goods manufactured in bond, or materials for manufacturing them;

And every article or commodity, in respect of which any fraudulent, false, incorrect or imperfect information, entry, return, account or statement has been made or given, or in respect of which any entry, return, account, statement or information has been in whole or in part neglected or refused to be made or given, or in respect of which any entry, return, account or statement has been in whole or in part erased, defaced, removed or destroyed,

And all spirits, raw and manufactured tobacco, goods or &c., in respect materials, grain, malt, hops, drugs, stock, machinery, utensils, return is made tools, apparatus, articles or commodities, in respect of which any such fraudulent, false or imperfect entry, return, account or information has been made or given, or in respect of which any information, return, entry or account may have been in whole or in part neglected or omitted, or refused to be made or given, or in respect of which any entry, return, account or

statement has been in whole or in part erased, defaced, removed or destroyed, or which may be found in the distillery, malthouse, tobacco manufactory, brewery or bonded manufactory, at the time when such false, fraudulent or imperfect information, entry, return, account or statement shall be discovered to have been made or given, or at the time when it shall be discovered that the giving of any information or the making of any return, entry, statement or account has been in whole or in part neglected, or at the time when it shall be discovered that any return, account or statement has been in whole or in part erased, defaced, removed, or destroyed,

Shall be seized by any officer of Inland Revenue having a knowledge thereof, and shall be and remain forfeited to the Crown.

scales, weights

spection.

141. Any person who shall use or cause or permit the using Penalty for of any beams, scales, weights or measures in or about any dis- using beams, tillery, malt-house or tobacco manufactory, brewery or bonded or measures manufactory, other than such as have been tested and inspected without inas herein provided and approved by the proper officer of Inland Revenue, shall forfeit and pay for every such offence a penalty of two hundred dollars, and a further penalty of fifty dollars for each and every day upon which such offence shall have been Forfeiture. committed; and such beams, scales, weights and measures, shall be seized by any officer of Inland Revenue having a knowledge thereof, and shall be and remain forfeited to the Crown, and be dealt with accordingly.

ful perfora

142. If in any distillery there shall at any time be found a Penalty for close receiver, high-wine tub, low-wine tub, or doubler, which having unlaw. has been perforated by any hole or aperture, other than such as tions in certain is necessary for the lawful use of such close receiver, or in con- vessels. travention of this Act, the distiller in whose distillery the close receiver or other vessel so perforated shall be found, although such holes or apertures or perforations have been plugged or stopped, shall be liable to the penalty of five hundred dollars; and the spirit receiver or other vessel, with its contents, together with all the stock of spirits or grain in the distillery at the time when such unlawful perforation is discovered, shall be and remain forfeited to the Crown.

or seal, or

143. Every person who opens or breaks any lock or seal, or Breaking the other contrivance attached to any apparatus, vessel, pipe, trough, Crown's lock safe, receiver, meter, pump, cock, room, warehouse or apart- abstracting ment used for the security of the revenue under this Act, or goods, or who unlawfully abstracts any spirits, malt or tobacco, goods labels, &c., to counterfeiting manufactured in bond, or materials for the manufacture thereof, be felony. from any place where they or any of them are retained under the supervision of any Officer of Inland Revenue, or who counterfeits any label, stamp or seal provided for by or under the provisions of this Act, or who in any way perforates any vessel

Penalty for

Not rendering

accounts.

Not paying duties.

Or forfeitures.

License to be forfeited.

or receiver containing any spirits on which the duties have not been paid, without the knowledge and consent of the Collector of Inland Revenue, shall be guilty of felony.

144. Every person carrying on any business subject to Excise, who shall refuse or neglect

2. To render such accounts, statements and returns as are herein required, and at the time herein prescribed; or

3. To pay over at the proper time the duties and license fees imposed by this Act; or

4. To pay over any penalty or forfeiture incurred under this Act; for more than one month after such penalty or forfeiture has been incurred;

Shall by every such refusal or neglect forfeit his license, and it shall thereupon become the duty of the Collector of Inland Revenue to cause a notice of such forfeiture to be forthwith inserted in the Canada Gazette, and from and after the insertion thereof, the license shall be null and void, nor shall any new license be granted to such person, nor shall any license be No new license granted to any other person for carrying on any business in the premises occupied by him at the time of his failure to render true accounts and to pay duties or penalties, until he shall have complied with the provisions of this Act, nor until after such penalty or forfeiture has been satisfied.

except on certain condi

tions.

Obstructing
Officers a

145. Every person who shall obstruct, impede or interfere misdemeanour. with any Officer of Inland Revenue, or any person assisting such officer in the discharge of his duty, shall be guilty of a misdemeanour, and on conviction shall be punished by imprisonment for any period not less than six months nor longer than one year.

Assaulting
Officers or

felony.

146. If any person under any pretence, either by actual persons assist- assault, force or violence, or by threats of such assault, force or ing them to be violence, in any way resists, opposes, molests or obstructs any Officer of Inland Revenue, or any person acting in his aid or assistance, in the discharge of his or their duty under the authority of this Act, or wilfully or maliciously shoots at, maims or wounds any Officer of Inland Revenue, or any person acting in his aid or assistance, while employed for the prevention of illicit distillation, brewing, malting, or manufacturing, and in execution of his or their duty, or the protection or care of any article or place seized for any contravention or supposed contravention of this Act, such person being convicted thereof, shall be adjudged guilty of felony, and shall be punishable by imprisonment for any period not less than six months nor longer than five years.