Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 127A

    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.