Excise Act 1901

PART III - MANUFACTURERS, PRODUCERS AND DEALERS  

Division 1 - Manufacturers  

SECTION 26   LICENSED MANUFACTURERS TO MANUFACTURE IN ACCORDANCE WITH ACT AND LICENCE  

26(1)  
A licensed manufacturer must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the manufacture contravenes this Act or the manufacturer licence.

Penalty: 2 years imprisonment or 500 penalty units.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

26(2)  
A licensed manufacturer must not manufacture excisable goods in contravention of this Act or the manufacturer licence.

Penalty: 100 penalty units.

26(3)  
Strict liability applies to subsection (2).




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