Excise Act 1901

S 117D(1) amended by No 82 of 2026, s 3 and Sch 1 items 44 - 46, by substituting " 7 years imprisonment or 5,000 penalty units " for " 2 years imprisonment or 500 penalty units " in para (a), " 7 years " for " 2 years " in para (b) and para (b)(a) in the penalty, effective 27 August 2026. Para (b)(a) in the penalty formerly read:

(a) 500 penalty units; and

S 117D(1) amended by No 91 of 2004, s 3 and Sch 2 items 6 to 8, by inserting ``tobacco seed, tobacco plant or'' after ``material that is'', inserting ``tobacco seed, tobacco plant or'' after ``the material is'' and substituting the penalty, effective 30 June 2004. The penalty formerly read:

Penalty: 2 years imprisonment or the greater of:

(a) 500 penalty units; and

(b) 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.

S 117D(2) amended by No 82 of 2026, s 3 and Sch 1 item 47, by substituting " 500 penalty units " for " 100 penalty units " in the penalty, effective 27 August 2026.

S 117D(2) amended by No 91 of 2004, s 3 and Sch 2 item 9, by inserting " tobacco seed, tobacco plant or " after " move " , effective 30 June 2004.

S 117D inserted by No 115 of 2000, s 3 and Sch 1 item 52, effective 7 September 2000.