Customs and Excise Management Act 1979

106 Offences in connection with certain excise licences

(1) If any person holding an excise licence for the sale of any goods contravenes the terms of that licence, or sells otherwise than as he is authorised by the licence, or contravenes or fails to comply with any provision of the Customs and Excise Acts 1979 or any other Act applicable to the licence, then, if he does not thereby commit an offence under any other enactment, he shall be liable on summary conviction to a penalty of £50.

(2) Subject to subsection (3) below, if in the case of any goods for the sale of which an excise licence is required, any person solicits or takes any order for any such goods otherwise than under the authority of the appropriate licence for their sale granted in respect of the premises at which the order is solicited or taken, he shall be liable on summary conviction to the same penalty as a person selling those goods without that licence

(3) Subsection (2) above shall not apply—

(a) in relation to a sale of goods in warehouse for which excise licence is by virtue of section 105 above not required ; or

(b) to a bona fide traveller taking orders for goods which his employer is duly licensed to sell.