Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods are excisable goods.
Penalty: 2 years imprisonment or the greater of:
(a) 500 penalty units; and
(b) 5 times the amount of duty that would be payable if the goods had been 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 who does not hold a manufacturer licence must not manufacture excisable goods.
(3) Strict liability applies to subsection (2).