Document ID: chunk:federal_register_of_legislation:C2004A01326:clause:2_3
Version: federal_register_of_legislation:C2004A01326
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 9583–10102

3  Subsection 44(4) (penalty)
Repeal the penalty, substitute:

Penalty:
 (a) if the permission relates to tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
 (b) if the permission relates to tobacco leaf—2 years imprisonment or the greater of:
 (i) 500 penalty units; and
 (ii) 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.