Scope
(1) This section applies if:
(a) regulated tobacco items (the seized items ) are seized under Part 3 of the Regulatory Powers Act, as that Part applies in relation to evidential material that relates to a provision mentioned in subsection 156(1); and
(b) a person has been convicted of an offence, or found to have contravened a civil penalty provision, under Part 3.4 or 3.5 of this Act in relation to the seized items.
Recovery of costs
(2) The person is liable to pay to the Commonwealth an amount equal to the costs reasonably incurred by the Commonwealth in seizing, retaining, destroying or otherwise dealing with the seized items.
(3) An amount payable by a person under subsection (2):
(a) is a debt due by the person to the Commonwealth; and
(b) may be recovered by action in a court of competent jurisdiction.