Excise Act, 2001 — E-14.1 216
Punishment — section 32 216 (1) Every person who contravenes section 32 is guilty of an offence and liable (a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or (b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $500,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both. Minimum amount (2) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) the total of (i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula (A/5) × 2 where A is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed, (ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula B × 2 where B is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed, (iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula (C/50) × 2 where C is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and (iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula D × 5 where D is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar at the time the offence was committed, and (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. Maximum amount (3) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) the total of (i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula (A/5) × 3 where A is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed, (ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula B × 3 where B is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed, (iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula (C/50) × 3 where C is the rate of duty applicable under section 3 of S