Record book

(1) Every distiller shall provide and keep or cause to be provided and kept at his spirit store a record book according to the form in the Second Schedule or such other form as the Comptroller may prescribe from time to time, and shall from time to time make or cause to be made in such book forthwith as the respective operations proceed the entries which according to the form are required to be made therein by or on behalf of the distiller. (2) Whenever an Excise Officer delivers to the distiller or his agent any spirits from a receiver the distiller or his agent shall allow the Excise Officer to enter in the record book the spirits so delivered by the Excise Officer and the person receiving the spirits shall countersign the entry as an acknowledgment of the receipt of the spirits. (3) The distiller shall cause the record book to be produced for the inspection of any Excise Officer who shall ask for it and shall allow any Excise Officer to make any entries therein or extracts therefrom which he may require to make for the purposes of this Act. (4) If any error is committed by the distiller or his agent in making any entry required to be made by the distiller or his agent in the record book the incorrect entry shall not be obliterated or erased but shall be cancelled by drawing a thin line in ink through it and the distiller or his agent shall then make the correct entry and initial it. 24 (5) If this section is contravened or if any fraudulent entry is made in the record book by the distiller, his agent or employee, the distiller is liable to a fine not exceeding five hundred dollars.