Excise Act — E-14 94
Person carrying on business subject to excise 94 Every person carrying on any business subject to excise, or having in his possession or on his premises any machinery, tools, utensils, apparatus or appliances suitable for carrying on any business subject to excise, who (a) neglects, refuses or omits to make a true and correct return and entry at the time and in the manner required by this Act, or at any time when specially required to do so under the provisions of this Act, of all workshops, apartments, utensils, tools, apparatus, machinery or appliances possessed, occupied or used by or for him, or existing in or introduced into or intended to be used in the premises in which the business is or might be carried on, (b) makes use of any still, worm, fermenting-tun, mash-tub, tobacco-press, cutting machine, vessel, utensil, closed spirit-receiver, fixed or movable pipe, cock, pump or other appliance or apparatus, or permits any appliance or apparatus to be used in his distillery, brewery, tobacco manufactory, cigar manufactory or bonded manufactory, or other premises subject to excise, which, or any of which, have not been known or reported to the proper officer prior to being so used, (c) makes any changes therein or additions thereto without duly notifying the collector, (d) makes, causes to be made or permits to exist any secret, covert or unusual connection or communication between the several parts or compartments of the premises in which the business is carried on, other than as shown on the return or plan made thereof, (e) allows any pipes, pumps, cocks, conduits, troughs or other means for conducting fluids or other matter from one part of the premises to another or from one vessel to another, other than those that are clearly indicated and made known on the returns, models, diagrams or entries made of the premises or vessels, or other than have been made known to the collector or other than are permitted to be used by this Act, (f) permits any apparatus, utensils, vessels, pipes, store-rooms or compartments of the premises to be used or occupied otherwise than for the purpose for which they have been entered or returned, (g) neglects or refuses to designate in the manner required by this Act the contents or capacity of, and the purpose to which, each vessel, utensil, apparatus, pipe, conduit, store-room, workshop or compartment of the premises is applied, (h) refuses to admit the collector or other officer or his assistants to the premises where any business subject to excise is carried on, at any hour of the day or night when the business is being carried on, or when any act or thing connected with the carrying on of the business is being performed therein, (i) refuses to admit any officer to inspect any place or premises where any material, utensil or apparatus suitable for carrying on any business subject to excise is placed or deposited, or (j) does or causes or permits to be done anything, in or about the premises in which the business is carried on, that is intended or likely to mislead any officer in the discharge of his duty or to prevent him from ascertaining the true quantity of the products of the business carried on therein, shall, for a first offence, incur a fine of not more than five hundred dollars and not less than two hundred dollars, and for each subsequent offence a fine not exceeding five hundred dollars and, for any offence, first or subsequent, a further fine not exceeding one hundred dollars for each and every day on which the offence is committed. R.S., c. E-12, s. 92