Excise Act 1901

PART III - MANUFACTURERS, PRODUCERS AND DEALERS  

Division 2 - Producers  

SECTION 28   ONLY LICENSED PRODUCERS TO PRODUCE TOBACCO LEAF ETC.  

28(1)  
A person who does not hold a producer licence must not intentionally produce 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.

    28(2)  
    A person who does not hold a producer licence must not produce tobacco seed, tobacco plant or tobacco leaf.

    Penalty: 100 penalty units.

    28(3)  
    Strict liability applies to subsection (2).




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