78.1. Where a functionary authorized under section 72.4 ascertains that an offence has been committed against one of the provisions of section 14.1 or 14.2 of the Tobacco Tax Act (chapter I-2) or of section 42, 42.1, 43, 43.1, 43.2 or 45 of the Fuel Tax Act (chapter T-1) by the owner or lessee of a vehicle who has no residence, establishment or place of business in Québec, the statement of offence may be served while the offence is being committed by handing over a duplicate copy to such person.
The statement of offence may also be served by handing over a duplicate copy to any person who, while the offence is being committed, has custody or control of the vehicle.