(1) There shall be paid to the Comptroller for the use of the State a duty of $2,500 on a licence to be taken out annually by a brewer in the State.
(2) Every such licence shall be in such a form as the Comptroller shall direct, and shall, whenever issued, be granted only on payment of the duty in full, and shall expire on 31 December in each year.
(3) Such licence shall not authorise the brewer to sell beer other than brewed by himself or herself, and the quantity to be sold at any one time shall not be less than one gallon.
(4) If any person brews for sale without having in force a proper licence under this Act, he or she is liable to a fine of $2,500 and all wort, beer, vessels, utensils, and materials for brewing shall be forfeited.
(5) If any brewer sells any quantity of beer less than one gallon he or she is deemed to be a retailer and is liable to any penalty for retailing beer without a licence.