Annual return

(1) Any person who in any year has a still, whether erected or not, in his possession or under his charge, shall in each such 12 year, within fourteen days after the first day in that year on which he had the still in his possession or under his charge, make a return of such still in the prescribed form to the Proper Authority. (2) Every still a return of which is made under this section shall be registered by the Proper Authority to whom the return is made in a book to be kept for the purpose. (3) Every still a return of which is not made in accordance with this section shall be forfeited.