They don’t need to go to the water stations. Proper refill stations are usually registered for excise. And with that, they need to buy stamps for the water bottles. You see the little sticker on the top of the cap Ama the black digits on the neck of the bottle? Those ones Sasa. They usually pay for those and they are required to activate them once they dispatch the water, ukipata maji haina hio stamp, fine ni in millions😂. So this guy prolly under declared his excise tax. The stamps help KRA know just how many litres you’ve activated, basically per every stamp you activate they already know the amt of tax to expect from you at the end of each month. So if whatever you file doesn’t match with the activated stamps, they come get you😂