Document ID: chunk:federal_register_of_legislation:C2004A01326:clause:2_8
Version: federal_register_of_legislation:C2004A01326
Segment Type: clause
Provision Reference: sch 2 cl 8
Character Range: 12275–12775

8  Subsection 117D(1) (penalty)
Repeal the penalty, substitute:

Penalty:
 (a) if the material is tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
 (b) if the material is tobacco leaf—2 years imprisonment or the greater of:
 (a) 500 penalty units; and
 (b) 5 times the amount of duty worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.