(1) Every still not already registered shall be registered at the office of the Comptroller of Excise by the owner, who shall, immediately on coming into possession of such still, deliver to the Comptroller of Excise a declaration in writing, made by such owner, setting out the name and situation or other sufficient description of the distillery or place where such still is, and the name and residence or place of business of the person from whom he or she obtained such still, and its full capacity.