Penalty for wrongful delivery, etc., of spirits

(1) Any person who, (a) sends out, delivers, removes or receives any spirits required to be accompanied by a permit or certificate without a permit or 40 (b) sends out, delivers, removes or receives any spirits in quantity greater than, or differing in denomination or strength from, that expressed in the permit or certificate accompanying such spirits; (c) uses any permit or certificate, or causes or suffers any permit or certificate to be used for any purpose other than that accompanying the removal and delivery of the spirits therein described; (d) produces, or causes or suffers to be produced, to any person any permit or certificate as having been received with spirits other than those therein described; or (e) in any manner uses, or causes or suffers to be used, any permit or certificate so that any account of spirits kept or checked by an Excise Officer may be frustrated or evaded, is, in addition to any other penalty or forfeiture, liable to a fine not exceeding five hundred dollars. (2) If any distiller or dealer commits an offence against this section, he shall forfeit his licence, and no new licence shall be granted to him for the remainder of the year for which such forfeited licence would have been in force.