Section 2, The Finance Act, 2010.

The Customs Act is amended by the insertion immediatelyafter section 238 thereof of the following:– 238A (1) As from 1st April, 2010, there shall be placed on every tobacco product and every alcoholic beverage imported into or manufactured in Sierra Leone a revenue stamp issued by the National Revenue Authority for that purpose. (2) Any person who contravenes this section commits an offence and shall be liable on conviction to a fine not exceeding Le100,000 or ten times the value of the stamps required for the purposes of subsection (1), whichever is the higher”.