Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 117D

  (1)   A person must not, without permission under section   44, intentionally move material that is tobacco seed, tobacco plant or tobacco leaf from one place to another knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.

Penalty:

  (a)   if the material is tobacco seed or tobacco plant--2 years imprisonment or 500 penalty units; and

  (b)   if the material is tobacco leaf--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.

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

  (2)   A person must not, without permission under section   44, move tobacco seed, tobacco plant or tobacco leaf from one place to another.

Penalty:   100 penalty units.

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