Taking account, etc., of spirits in possession of dealer

(1) Any Excise Officer may at any time take an account of the quantity and strength of spirits in the stock or possession of any dealer, and call for and inspect all stock books, certificate books, permits and certificates, sale books, bills of parcel, bills of sale, receipts, accounts and writings, such as are or ought to be kept by dealers of spirits. (2) If the quantity of spirits computed at proof found on taking the account exceeds the quantity which ought, 41 according to the stock book of the dealer, to be in his possession, the excess shall be forfeited, and the dealer is liable to a fine not exceeding five hundred dollars. (3) The dealer shall not be liable to any penalty under this section if he satisfies the Proper Authority that the excess is not due to fraud. Seizures, Offences and Miscellaneous