Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_37
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 37
Character Range: 18233–18733

37  Accounts and returns for licensed dealers

 (1) A person who:
 (a) is a licensed dealer; or
 (b) having been a licensed dealer, has ceased to be a licensed dealer;
must, with respect to tobacco seed, tobacco plant or tobacco leaf dealt in by the licensed dealer, keep accounts and make returns in accordance with the regulations.

Penalty: 30 penalty units.

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

 (2) Strict liability applies to subsection (1).