8 (1) No person shall sell to a consumer required to pay tax under this Act a package of cigarettes or a carton or case that contains packages of cigarettes unless the package, carton or case is marked or stamped in accordance with the regulations.  R.S.O. 1990, c. T.10, s. 8 (1). Same, fine cut tobacco (1.1) No person shall sell to a consumer required to pay tax under this Act a package of fine cut tobacco unless the package is marked or stamped in accordance with the regulations.  2011, c. 15, s. 12 (1). Permit to mark cigarettes (2) No person shall mark packages of cigarettes, cartons or cases unless the person holds a permit to mark cigarettes issued to the person under the regulations.  R.S.O. 1990, c. T.10, s. 8 (2). Permit to mark fine cut tobacco (2.1) No person shall mark packages of fine cut tobacco unless the person holds a permit to mark fine cut tobacco issued to the person under the regulations.  2011, c. 15, s. 12 (1). Permit to stamp cigarettes (3) No person shall stamp packages of cigarettes, cartons or cases unless the person holds a permit to stamp cigarettes issued to the person under the regulations.  R.S.O. 1990, c. T.10, s. 8 (3). Permit to stamp fine cut tobacco (3.1) No person shall stamp packages of fine cut tobacco unless the person holds a permit to stamp fine cut tobacco issued to the person under the regulations.  2011, c. 15, s. 12 (1). Idem (4) The Minister may, as a requirement for the issuance of a permit to mark or stamp cigarettes or to mark or stamp fine cut tobacco under the regulations, impose such reasonable conditions and restrictions as the Minister considers appropriate.  R.S.O. 1990, c. T.10, s. 8 (4); 2011, c. 15, s. 12 (2). Mark-point (5) The Minister may specify the number and location of mark-points that the holder of a permit to mark or stamp cigarettes or to mark or stamp fine cut tobacco may establish and operate.  2011, c. 15, s. 12 (3). Same (5.1) No person shall mark or stamp cigarettes or fine cut tobacco at a location other than a mark-point.  2011, c. 15, s. 12 (3). Storage of unmarked tobacco products (6) No person shall store, (a)  unmarked cigarettes at a location other than a mark-point for unmarked cigarettes or a designated warehouse for unmarked cigarettes; or (b)  unmarked fine cut tobacco at a location other than a mark-point for unmarked fine cut tobacco or a designated warehouse for unmarked fine cut tobacco.  2011, c. 15, s. 12 (3). Cancellation of permit (7) The Minister may cancel or suspend, (a)  a permit to mark or stamp cigarettes issued to a person who permits the marking or stamping of cigarettes at a location other than a mark-point for cigarettes; or (b)  a permit to mark or stamp fine cut tobacco issued to a person who permits the marking or stamping of fine cut tobacco at a location other than a mark-point for fine cut tobacco.  2011, c. 15, s. 12 (3). (7.1) Repealed: 2023, c. 8, Sched. 10, s. 4 (1). Accounting for indicia (8) Every holder of a permit to mark or stamp cigarettes or fine cut tobacco shall, as required by the regulations, account for all indicia received from the Minister.  2001, c. 23, s. 223 (2); 2011, c. 15, s. 12 (4); 2023, c. 8, Sched. 10, s. 4 (2). Penalty, packages of cigarettes (9) If a holder of a permit to mark or stamp cigarettes fails to account under the regulations for any indicia, the holder of the permit shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of packages of cigarettes that could have been affixed with the indicia for which the holder of the permit failed to account.  2011, c. 15, s. 12 (5); 2023, c. 8, Sched. 10, s. 4 (3). (9.1) Repealed: 2023, c. 8, Sched. 10, s. 4 (4). Penalty, packages of fine cut tobacco (9.2) If a holder of a permit to mark or stamp fine cut tobacco fails to account under the regulations for any indicia, the holder of the permit shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of packages of fine cut tobacco that could have been affixed with the indicia for which the holder of the permit failed to account.  2011, c. 15, s. 12 (6); 2023, c. 8, Sched. 10, s. 4 (5). (9.3) Repealed: 2023, c. 8, Sched. 10, s. 4 (6). Offence (10) Every person who marks or stamps cigarettes, including a carton or case that contains packages of cigarettes, without holding a permit issued by the Minister under the regulations or who, being the holder of such a permit, contravenes any condition or restriction contained in the permit or any other requirement specified in this section is guilty of an offence and on conviction is liable, (a)  to a fine of not less than $1,000 and not more than $10,000; and (b)  in respect of a conviction for marking or stamping cigarettes without holding a permit, to a fine of not less than an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes that were marked or stamped by the person during the period when the person did not hold a permit.  2004, c. 7, s. 25; 2011, c. 15, s. 12 (7). Offence (11) Every holder of a permit to mark cigarettes who refuses or neglects to mark packages of cigarettes, cartons or cases in accordance with the regulations is guilty of an offence and on conviction is liable to a fine of not less than $50,000 and not more than $1,000,000.  R.S.O. 1990, c. T.10, s. 8 (11). Offence (12) Every holder of a permit to stamp cigarettes who refuses or neglects to stamp packages of cigarettes, cartons or cases in accordance with the regulations is guilty of an offence and on conviction is liable to a fine of not less than $5,000 and not more than $500,000.  R.S.O. 1990, c. T.10, s. 8 (12). Offence, marking or stamping fine cut tobacco (13) Every person who marks or stamps fine cut tobacco without holding a permit to mark or stamp fine cut tobacco issued by the Minister under the regulations or who, being the holder of such a permit, contravenes any condition or restriction contained in the permit or any other requirement specified in this section is guilty of an offence and on conviction is liable, (a)  to a fine of not less than $1,000 and not more than $10,000; and (b)  in respect of a conviction for marking or stamping fine cut tobacco without holding a permit, to a fine of not less than an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of fine cut tobacco that was marked or stamped by the person during the period when the person did not hold a permit.  2011, c. 15, s. 12 (8). Same (14) Every holder of a permit to mark fine cut tobacco who refuses or neglects to mark packages of fine cut tobacco in accordance with the regulations is guilty of an offence and on conviction is liable to a fine of not less than $50,000 and not more than $1,000,000.  2011, c. 15, s. 12 (8). Same (15) Every holder of a permit to stamp fine cut tobacco who refuses or neglects to stamp packages of fine cut tobacco in accordance with the regulations is guilty of an offence and on conviction is liable to a fine of not less than $5,000 and not more than $500,000.  2011, c. 15, s. 12 (8). Section Amendments with date in force (d/m/y) 2001, c. 23, s. 223 (1-4) - 01/07/2004 2004, c. 7, s. 25
- 17/06/2004 2011, c. 15, s. 12 (1-4, 6, 8) - 01/04/2013; 2011, c. 15, s. 12 (5, 7) - 01/06/2011 2023, c. 8, Sched. 10, s. 4 (1-6) - 18/05/2023