Bare ActsExcise (Spirits) Act, 1863

Section 5

Penalty how levied.--

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Any penalty imposed under either of the last two preceding sections may in case of non-payment be levied by distress and sale of the goods and chattels of the offender, by warrant under the hand of the officer by whom such penalty was imposed.

Section 5 – Excise (Spirits) Act, 1863 | DailyLaw.ai