Revised Laws of Saint Lucia (2021)

25.   Account of stock and penalty for excess or deficiency

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    (1)   The proper officer shall take an account in the prescribed manner of the spirits found in each distillery.

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    (2)   He or she may exclude from such account, or may take an independent account of, spirits in packages.

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    (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)

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    (4)   Where there is an excess and such excess is not seized and the distiller is not prosecuted in respect thereof he or she shall be debited with the excess.

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    (5)   If the Comptroller of Excise is not satisfied that any deficiency or excess of spirits found on taking an account under this section does not arise from fraud, he or she shall report the circumstances to Cabinet for its decision thereon.

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    (6)   A distiller shall not be liable to any penalty under this section if Cabinet is satisfied that such deficiency or excess does not arise from fraud.