88. Liability of distiller or dealer for acts of servant
Where a distiller or dealer by any excise law incurs liability to any penalty or forfeiture in respect of any act, default or omission, such liability shall attach to such distiller or dealer whether such act, default or omission is done or made by such distiller or dealer personally or by any servant or other person employed by him or her for the purposes of his or her business, if in the latter case the act, default or omission has been done or made in the course of such employment and for the presumed benefit of such distiller or dealer.