Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_32
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 32
Character Range: 13842–14374

32  Accounts and returns for licensed producers

 (1) A person who:
 (a) is a licensed producer; or
 (b) having been a licensed producer, has ceased to be a licensed producer;
must, with respect to tobacco seed, tobacco plant or tobacco leaf produced by the licensed producer, 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).

Division 3—Dealers