Taking of stock in spirit store

(1) An Excise Officer may from time to time take an account of the quantity at proof of spirits in any distiller’s (2) If the quantity of spirits computed at proof found in a distiller’s spirit store is less than the quantity which, according to the account so taken, ought to be therein as shown by the distillery stock book, the distiller shall pay the duty on the deficiency so found, but the distiller shall not be liable to pay such duty if the deficiency does not exceed that allowed by section 5(3) of this Act.