Commonwealth Consolidated Acts

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EXCISE ACT 1901 - SECT 30

Licensed producers to store tobacco leaf etc. at licensed premises

  (1)   A licensed producer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the producer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf and:

  (a)   knowing the premises are not covered by the producer licence; or

  (b)   being reckless as to whether the premises are covered by the producer licence.

Penalty:  

  (a)   for tobacco seed or tobacco plant--2 years imprisonment or 500 penalty units; and

  (b)   for 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.

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

  (2)   A licensed producer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the producer licence.

Penalty:   100 penalty units.

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



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