Excise Amendment (Compliance Improvement) Act 2000

A licensed dealer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the dealer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco and:

knowing the premises are not specified in the dealer licence; or

being reckless as to whether the premises are specified in the dealer licence.

for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and

for tobacco leaf—2 years imprisonment or the greater of:

500 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 dealer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the dealer licence.

Strict liability applies to subsection (2).