Stock book

(1) Every distiller shall provide and keep or cause to be provided and kept at his spirit store a stock book according to the form in the Third Schedule or such other form as the Comptroller may prescribe from time to time, and shall from time to time and simultaneously with the respective transactions make or cause to be made in such book the entries which according to the form are required to be made therein. (2) The distiller or his agent shall, whenever required, allow any excise officer to balance the stock book and to enter therein the details of the balancing. (3) If the distiller or his agent commits an error in making any entry required to be made by or on behalf of the distiller in the stock 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. (4) If this section is contravened or if any fraudulent entry is made in the stock book by the distiller, his agent, or employee, the distiller is liable to a fine not exceeding five hundred dollars.