27Licensed manufacturers to manufacture only at licensed premises

27  Licensed manufacturers to manufacture only at licensed premises  (1) A licensed manufacturer must not intentionally manufacture excisable goods at premises that are not covered by the manufacturer licence knowing, or being reckless as to whether, the goods are excisable goods and:  (a) knowing the premises are not covered by the manufacturer licence; or  (b) being reckless as to whether the premises are covered by the manufacturer licence.  (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.  (2) A licensed manufacturer must not manufacture excisable goods at premises that are not covered by the manufacturer licence.