Excise Act 1901

PENALTIES FOR OFFENCES AGAINST SECTIONS 117 AND 119  
129
Where an offence is punishable as provided by this subsection, the penalty applicable to the offence is:

(a) where the Court can determine the amount of the duty that would have been payable on the goods to which the offence relates if those goods had been entered for home consumption on:

(i) where the date on which the offence was committed is known to the Court - that date; or

(ii) where that date is not known to the Court - the date on which the prosecution for the offence was instituted;

a fine not exceeding 5 times the amount of that duty and not less than 2 times that amount; or

(b) where the Court cannot determine the amount of that duty, a fine not exceeding $50,000.