Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 124

  (1)   Whoever:

Rescuing goods

  (c)   Rescues any goods which have been seized or destroys any goods or documents relating thereto with the intention of preventing the seizure thereof or the securing the same or the proof of any offence;

Persons assaulting or obstructing officers

  (d)   Assaults or by force resists molests or obstructs or endeavours to intimidate any person acting in aid or assistance of an officer in the execution of the officer's duties;

commits an offence punishable on conviction:

  (f)   in the case of an offence against paragraph   (c), by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 2 years, or both; or

  (g)   in the case of an offence against paragraph   (d), by a fine not exceeding 10 penalty units or imprisonment for a period not exceeding 6 months, or both.

  (2)   Notwithstanding that an offence against paragraph   (1)(c) is an indictable offence, a Court of summary jurisdiction may hear and determine proceedings in respect of such an offence but, where such a Court convicts a person of such an offence, the penalty that the Court may impose is a fine not exceeding 20 penalty units or imprisonment for a term not exceeding one year, or both.

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