(c) being an officer, receives from any person not being his or her superior in office and duly authorised any gratuity, reward or inducement in respect of such performance or non-performance as aforesaid and does not at once report the fact to the Comptroller of Excise, or demands from any such person any gratuity, reward or inducement as aforesaid, or wilfully causes, permits or suffers or agrees to cause, permit or suffer any breach or evasion of any excise law,