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30. For section 68 (penalty for excess in stock of wholesaler or retailer of spirits) substitute the following section—
68. If at any time on the taking of an account by an officer of the spirits in the stock or possession of a wholesaler or retailer of spirits the quantity of alcohol in those spirits is found to exceed the quantity of alcohol which ought to be in his possession according to any stock book required under this Act to be kept by the wholesaler or retailer, such a quantity of spirits as contains an amount of alcohol equal to the excess shall be liable to forfeiture and the wholesaler or retailer shall be liable on summary conviction to a penalty of double the duty at the highest rate on a quantity of alcohol equal to the excess.”.
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