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(1)The Commissioners may, with a view to the protection of the revenue, make regulations—
(a)regulating the keeping and use of stills by persons other than distillers or rectifiers ;
(b)regulating the manufacture of stills ;
(c)prohibiting, except in such cases and upon such conditions as may be prescribed by the regulations, the keeping or use by persons other than distillers or rectifiers of stills of greater capacity than 50 gallons;
(d)regulating the removal of stills or parts thereof.
(2)If any person contravenes or fails to comply with any regulation made under this section he shall be liable on summary conviction to a penalty of £100 and any still or part thereof in respect of which the offence was committed shall be liable to forfeiture.
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