Excise Act 1901

PART X - PENAL PROVISIONS  

SECTION 127A  

127A   ALTERNATIVE PENALTIES  

If:

(a) penalties are provided in the alternative for an offence against:

(i) a provision of Part III or IV ; or

(ii) a provision of section 44 , 61 , 61A , 61C , 117 , 117A , 117B , 117BA , 117D or 117I ; and

(b) a person is convicted of an offence against that provision;

then the court may impose both penalties on the person.