Distress for duty on conviction

Whenever any person in charge of an estate is convicted of having sold, disposed of, or removed any spirits therefrom contrary to this Act, it shall be lawful for the convicting magistrate at the time of such conviction, or any magistrate at any time thereafter, upon production of such conviction, or a certified copy thereof, and on a certificate of the proper officer or other proof that the duties on the spirits are due and unpaid, to issue to any Excise Officer a warrant under his hand, authorising him to distrain for such duties upon any goods and chattels the property of the person so convicted, and the Excise Officer may, if necessary, break open any outer door or enclosure in the day time for the purpose of making any such distress.