Penalty for altering or attempting to alter any denatured spirit

If any person alters or attempts to alter any denatured spirit, whether manufactured in India or not, with the intention that such spirit may be used for human consumption whether as a beverage, or internally as a medicine, or in any other way whatsoever, by any method whatsoever, or has in his possession any spirit in respect of which he knows or has reason to believe that any such alteration or attempt has been made, he shall be liable to imprisonment for a term which may extend to two years or to fine which may extend to Rs. 5,000, or to both.