(3) If the quantity of litres of alcohol found by the officer be less than the quantity which according to the officer's account ought to be so found, or if the quantity of litres of alcohol found elsewhere than in the spirits receiver be greater than the quantity which according to the officer's account ought to be so found, the distiller shall incur a penalty of $4.70 for every litre of alcohol so deficient or in excess, and the spirits (if any) in excess shall be forfeited; but a distiller shall not be liable to any penalty under this section if he or she satisfies the Comptroller of Excise that the deficiency or excess does not arise from fraud, or if the deficiency does not exceed the prescribed allowance since the last account was taken, or if such excess does not exceed 11/2% on the quantity which according to the officer's account ought to be so found. However, any conditions prescribed under section 15 may vary the terms and limits herein set out as applicable to allowances. (Amended by Act 2 of 1992)