S 117C repealed by No 82 of 2018, s 3 and Sch 2 item 21, applicable on and after 25 August 2018. To avoid doubt, the repeal of sections
117C
,
117E
,
117F
,
117G
and
117H
of the
Excise Act 1901
by Part 3 of this Schedule does not, on or after 25 August 2018: (a) affect liability for an offence committed under any of those sections before 25 August 2018; and (b) prevent or otherwise affect a prosecution for such an offence committed under any of those sections before 25 August 2018.
S 177C formerly read:
117C(1)
A person (other than a licensed producer, licensed dealer or licensed manufacturer) must not, without permission, intentionally possess, or have custody or control of, material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.
Penalty:
(a) for tobacco seed or tobacco plant
-
2 years imprisonment or 500 penalty units; and
(b) for tobacco leaf
-
2 years imprisonment or the greater of:
(i) 500 penalty units; and
(ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
Note: See section 4AA of the
Crimes Act 1914
for the current value of a penalty unit.
117C(2)
A person (other than a licensed producer, licensed dealer or licensed manufacturer) must not, without permission, possess, or have custody or control of, tobacco seed, tobacco plant or tobacco leaf:
Penalty: 100 penalty units.
117C(3)
Strict liability applies to subsection (2).
History
S 117C inserted by No 115 of 2000, s 3 and Sch 1 item 52, effective 7 September 2000.
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