(1)Where a spirits advice note or a spirits consignment note is required by this Act in connection with the removal of any spirits, then if any person—
(a)sends out or causes to be sent out, any spirits without the proper spirits advice note or spirits consignment note being duly sent; or
(b)requests, obtains or uses, or causes or permits to be requested, obtained or used, a spirits advice note or a spirits consignment note for any purpose otherwise than in accordance with the terms thereof; or
(c)in any manner uses or causes or permits the use of any spirits advice note or spirits consignment note so that the taking or checking of any account or the making of any examination by an officer is or may be frustrated or evaded; or
(d)produces or causes or permits the production of any spirits advice note or spirits consignment note to an officer as having been received with or in connection with any spirits other than those to which it relates,
he shall, in addition to any other punishment to which he may have become liable, be liable on summary conviction to a penalty of three times the value of any spirits in respect of which the offence was committed or £100, whichever is the greater.
(2)Any spirits—
(a)in connection with the removal of which a spirits advice note is required by this Act which are found in the course of being, or to have been, sent out, removed or received—
(i)without a proper spirits advice note having been duly sent, or
(ii)in contravention of section 27(4) above ; or
(b)in the case of which an altered or untrue spirits advice note has been sent,
shall be liable to forfeiture, and any person in whose possession any such spirits are found shall be liable on summary conviction to a penalty of three times the value of the goods or £100, whichever is the greater.