Excise Act 1901

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:

knowing the premises are not covered by the producer licence; or

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

for tobacco seed or tobacco plant—7 years imprisonment or 5,000 penalty units; and

for tobacco leaf—7 years imprisonment or the greater of:

5,000 penalty units; and

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.

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

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.

Strict liability applies to subsection (2).