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(1)The Commissioners may, with a view to the protection of the revenue, make regulations—
(a)regulating the rectifying and compounding of spirits;
(b)regulating the receipt, storage, removal and delivery of spirits by rectifiers and compounders ;
and different regulations may be made under this section for rectifiers and compounders.
(2)If any person contravenes or fails to comply with any regulation made under this section, he shall, subject to subsection (3) below, be liable on summary conviction to a penalty of £500, and any spirits and any other article in respect of which the offence was committed shall be liable to forfeiture.
(3)The Commissioners may by any regulation under this section provide a penalty of an amount less than that specified in subsection (2) above for any contravention of or failure to comply with that regulation.
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