Distillery returns-when and how made

(1) Every distiller shall on 31st March, 30th June, 30th September and 31st December in every year, or within fourteen days thereafter respectively, deliver or cause to be delivered to the Proper Authority a quarterly return in respect of his distillery containing a true account of all spirits which remained on hand at the end of the preceding quarter, of all spirits manufactured and disposed of during the quarter to which the return relates, and the balance of spirits remaining on hand at the termination of such quarter. 25 (2) In the event of there being no spirits remaining on hand at the distillery at the close of the preceding quarter and no spirits manufactured at the distillery during the quarter to which any return relates, a nil return shall be forwarded to the Proper Authority. (3) Every return shall be in the prescribed form and shall be verified by a statutory declaration made by the distiller or his agent. (4) In this section the expression “spirits” shall not include spirits which at the time when any such declaration is made are in a receiver. (5) Any person who contravenes this section is liable to a fine not exceeding five hundred dollars.