[APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]
Failure of [Excise Officer] in duty
23. Any [Excise Officer] who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the [ [Commissioner] of Excise], or has given to his superior officer two months' notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both.
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Ministry of Law, Justice and Parliamentary Affairs