Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_117d
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 117D
Character Range: 58759–59578

117D  Unlawfully moving tobacco leaf

 (1) A person must not, without permission under section 44, intentionally move material that is tobacco leaf from one place to another knowing, or being reckless as to whether, the material is tobacco leaf.

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, without permission under section 44, move tobacco leaf from one place to another.

Penalty: 100 penalty units.

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