Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_117h
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 117H
Character Range: 62394–63410

117H  Unlawfully selling tobacco leaf

 (1) A person must not intentionally sell material that is tobacco leaf to another person who is not a licensed dealer or licensed manufacturer knowing, or being reckless as to whether, the material is tobacco leaf and:
 (a) knowing the other person is not a licensed dealer or licensed manufacturer; or
 (b) being reckless as to whether the other person is a licensed dealer or licensed manufacturer.

Penalty: 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.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

 (2) A person must not sell tobacco leaf to a person who is not a licensed dealer or licensed manufacturer.

Penalty: 100 penalty units.

 (3) Strict liability applies to subsection (2).