[67A. Penalty for manufacturing [articles mentioned in section 24A] in contravention of the provisions of section 59A.- (1) Whoever in contravention of the [provisions of section 59AA or, as the case may be, of section 59A]-
[(1a) manufactures, imports or exports any article mentioned in section 24A, or]
(a) sells, uses or disposes of any liquor otherwise than as an ingredient of any [article mentioned in section 24A], or
(b) uses more alcohol in the [manufacture of any of the articles mentioned in section 24A] than the quantity necessary for extraction or solution of the elements contained therein and for the preservation of such [article], or
(c) knowingly sells [any such article] for being used as an intoxicating drink, or sells any such article under circumstances from which he might reasonably reduce the intention of the purchaser to use them for such purpose, shall, on conviction, be punished with imprisonment for a term which may extend to one year or with fine [which may extend to ten thousand rupees] or with both.
(2) No person who has been convicted for any offence under this section or has paid any sum of money under section 104 [by way of composition] for such offence shall be entitled to manufacture, import or to sell any [article mentioned in section 24A] for a period of one year from the date of such conviction or payment, and any person who imports, manufactures or sells any [such article] in contravention of this sub-section shall be liable to the same punishment as is provided for an offence punishable under section 65.