2: Liability for offences

1. The owners of goods shall be liable in respect of their factors, agents or servants for duties, confiscations, fines and costs. The owner of the goods, depositary or holder shall be relieved of all criminal liability if he establishes that he has been the victim of theft, fraud or breach of trust although he has normally fulfilled all his supervisory duties or if, by accurately naming the perpetrator, he…

Carriers are not considered, themselves and their servants or agents, as offenders when, by an accurate and regular designation of their principals, they put the administration in a position to usefully prosecute the true perpetrators of the fraud.

In the event of stills and similar equipment being transported under the conditions referred to in article 307 and in the absence of representation at the declared place of destination or at the point of exit from the territory, of apparatus or portions of apparatus for which dispatches have been issued, an official report shall be drawn up, and the sender shall be held liable for the infringement, unless he…

The hirer of an itinerant still distilling on behalf of a producer may be exonerated if he establishes that the failure to complete the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services is the fault of the said producer.

In the event of the use of undeclared stills, the persons for whom such equipment is or has been used, as well as the owners, operators, users and drivers of the said equipment, shall be liable to the penalties laid down in the regulations specific to stills.