PART VIGeneral Control Provisions
Sale of dutiable alcoholic liquors
73Penalty for mis-describing substances as beer
1
If any person—
a
for the purpose of selling any substance, describes the substance (whether in any notice or advertisement, or on any label, or in any other manner whatsoever) by any name or words such as to indicate that the substance is, or is a substitute for, or bears any resemblance to, beer or any description of beer ; or
b
sells, offers for sale or has in his possession for the purpose of sale any substance so described,
that person shall be guilty of an offence under this section unless he proves that the duty chargeable on beer has been paid in respect of the whole of the substance.
2
Black beer the worts whereof before fermentation were of a specific gravity of 1200° or more is not a substance to which this section applies; and for the purposes of this section the name " black beer " shall not in itself be taken to be such a description as to give such an indication as is mentioned in subsection (1)(a) above.
3
For the purposes of this section the name " ginger beer " or " ginger ale " shall not in itself be taken to be such a description as to give such an indication as is mentioned in subsection (1)(a) above.
4
Any person guilty of an offence under this section shall be liable on summary conviction to a penalty of £100; and on the conviction of a person under this section the court may order that any article by means of or in relation to which the offence has been committed shall be forfeited, and any article so directed to be forfeited shall be destroyed or otherwise disposed of as the court may direct.