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Provisions as to excise duties on sugar.
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25.—The Revenue Commissioners may, with a view to securing and collecting the excise duties imposed on sugar and to verifying claims for drawback, make regulations regulating the manufacture of sugar and the warehousing and removal from the factory of sugar and may by those regulations apply to the excise duties and drawbacks on sugar and to the manufacturers of sugar any enactments relating to any duty or drawback of excise or customs and to persons carrying on any trade subject to the laws of excise, and if any person acts in contravention of, or fails to comply with any of those regulations, the article in respect of which the offence is committed shall be forfeited and the person committing the offence shall be liable in respect of each offence to an excise penalty of fifty pounds.
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