(1)Save as provided by or under this Act, any person who, otherwise than under and in accordance with an excise licence under this Act so authorising him—
(a)manufactures spirits, whether by distillation of a fermented liquor or by any other process ; or
(b)has in his possession or uses a still for distilling, rectifying or compounding spirits ; or
(c)distils or has in his possession any low wines or feints ; or
(d)not being a vinegar-maker, brews or makes or has in his possession any wort or wash fit for distillation,
shall be liable on summary conviction to a penalty of £1,000.
(2)Where there is insufficient evidence to convict a person of an offence under subsection (1) above, but it is proved that such an offence has been committed on some part of premises belonging to or occupied by that person in such circumstances that it could not have been committed without his knowledge, that person shall be liable on summary conviction to a penalty of £100.
(3)Any person found on premises on which spirits are being unlawfully manufactured or on which a still is being unlawfully used for rectifying or compounding spirits may be detained.
(4)All spirits and stills, vessels, utensils, wort, wash and other materials for manufacturing, distilling or preparing spirits—
(a)found in the possession of any person who commits an offence under subsection (1) above; or
(b)found on any premises on which such an offence has been committed,
shall be liable to forfeiture.
(5)Notwithstanding any other provision of the Customs and Excise Acts 1979 relating to goods seized as liable to forfeiture, any officer by whom any thing is seized as liable to forfeiture under subsection (4) above may at his discretion forthwith spill, break up or destroy that thing.
(6)Without prejudice to any other power conferred by the Customs and Excise Acts 1979, if any officer has reasonable grounds for suspecting that any thing liable to forfeiture under this section is in or upon any land or other premises in Northern Ireland, he may enter upon those premises, if need be by force, and search them and seize and remove any thing which he has reasonable grounds to believe to be so liable.