Excise Act 1901

A person must not intentionally sell 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.

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 must not sell excisable goods on which duty has not been paid.

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).

Subsections (1) and (2) do not apply in relation to a sale of excisable goods on which duty has not been paid if:

at the time of the sale, the goods are kept or stored at an approved place; and

after the sale, the goods are kept or stored at that place or another approved place until they are entered for home consumption or delivered for exportation.

A defendant bears an evidential burden for the matters in subsection (4).