(1) A person shall not destroy or remove any still or any part thereof without giving to the Comptroller of Excise, at least 7 days prior to such destruction or removal, notice in writing of his or her intention; and such notice shall contain a sufficient description of the situation of such still, and the date of the intended destruction, or the date when and a sufficient description of the place to which such still is to be removed.
(2) If such still be exported, the exporter shall produce to the Comptroller of Excise, within 6 months of the export, a certificate of the landing thereof at the port of destination or shall otherwise account to the satisfaction of the Comptroller of Excise for the disposal thereof.
(3) Any person who shall fail to comply with the provisions of this section or who shall deliver a notice or certificate untrue in any particular, or who shall without reason satisfactory to the Comptroller of Excise, fail to carry out the terms of any notice under this section, shall incur a penalty not exceeding $250. (Amended by Act 2 of 1992)