155. {1)

Any person who attempts to commit any offence punishable under this

Order, or abets the commission of any such offence, shall be guilty of that offence and liable on conviction to the penalties provided for such first-mentioned offence.

Any officer of excise, whose duty it is to prevent the commission of any offence under this Order, who attempts to commit or abets the commission of, or does any act preparatory to or in furtherance of the commission of, such offence shall be guilty of that offence and liable on conviction to a fine not exceeding