(1) A person shall not put on sale or release for the sale a product which requires an Excise Tax Stamp to be affixed to the product, if that product does not have the Stamp affixed to it.

(2) The Authority shall seize a product required to have the Excise Tax Stamp affixed to it which is put on sale or released for sale without the Stamp affixed to it.

(3) A person who sells a product or releases a product for sale contrary to subsection (1) commits an offence and is liable on summary conviction to a fine of not more than three hundred per cent of the duties  and taxes involved or to a term imprisonment of not more than five years or to both.

(4) Sections 288 and 289 of the Customs Excise and Preventive Service (Management) Act, 1993 (P.N.D.C.L 330) apply to a seizure under this section.