The Commissioners may require any person holding an excise licence to carry on any trade to affix to and maintain on the premises in respect of which the licence is granted, in such form and manner and containing such particulars as they may direct, a notification of the person to whom and the purpose for which the licence is granted.

If any person contravenes or fails to comply with any requirement made or direction given under this section F1his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

If any person not duly licensed to carry on an excise licence trade affixes to any premises any sign or notice purporting to show that he is so licensed F2his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).