17 Offences in connection with removal of spirits from distillery, etc.U.K.
(1)If any person—
(a)conceals in or without the consent of the proper officer removes from a distillery any wort, wash, low wines, feints or spirits; or
(b)knowingly buys or receives any wort, wash, low wines, feints or spirits so concealed or removed; or
(c)knowingly buys or receives or has in his possession any spirits which have been removed from the place where they ought to have been charged with duty before the duty payable thereon has been charged and either paid or secured, not being spirits which have been condemned or are deemed to have been condemned as forfeited,
he shall be guilty of an offence under this section and may be detained, and the goods shall be liable to forfeiture.
(2)A person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a penalty of the prescribed sum or three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.