Unlawful possession of excisable goods
117 Unlawful possession of excisable goods
A person (other than a licensed manufacturer) must not, without permission, intentionally possess, or have custody or control of, manufactured or partly manufactured excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.
Penalty:
in the case of an aggravated offence (see section 117C)—7 years imprisonment or the greater of:
5,000 penalty units; and
5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day; or
in any other case—2 years imprisonment or the greater of:
500 penalty units; and
5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A person (other than a licensed manufacturer) must not, without permission, possess, or have custody or control of, manufactured or partly manufactured excisable goods on which duty has not been paid.
Penalty:
in the case of an aggravated offence (see section 117C)—500 penalty units; or
in any other case—100 penalty units.
An infringement notice may be issued for an offence against this subsection, see Part XA.
Strict liability applies to subsection (2).
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