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I-2 - Tobacco Tax Act

Section 15
Disposition versions

Full text
15. Every person who contravenes the provisions of this Act or the regulations, otherwise than as described in sections 14, 14.1, 14.2 and 14.3, is guilty of an offence and is liable to a fine of not less than $300 nor more than $7,500 and, for a subsequent offence within five years, to a fine of not less than $1,000 nor more than $25,000.
R. S. 1964, c. 72, s. 18; 1980, c. 14, s. 24; 1986, c. 17, s. 6; 1993, c. 79, s. 23; 2005, c. 38, s. 40; 2006, c. 13, s. 23.
15. Every person who contravenes the provisions of this Act or the regulations, otherwise than as described in sections 14, 14.1, 14.2 and 14.3, is guilty of an offence and is liable to a fine of not less than $200 and not more than $5 000.
R. S. 1964, c. 72, s. 18; 1980, c. 14, s. 24; 1986, c. 17, s. 6; 1993, c. 79, s. 23; 2005, c. 38, s. 40.
15. Every person who contravenes the provisions of this Act or the regulations, otherwise than as described in sections 9.2, 14, 14.1 and 14.2, is guilty of an offence and is liable to a fine of not less than $200 and not more than $5 000.
R. S. 1964, c. 72, s. 18; 1980, c. 14, s. 24; 1986, c. 17, s. 6; 1993, c. 79, s. 23.
15. Every person who contravenes the provisions of this Act or the regulations otherwise than as described in sections 14 and 14.1 commits an offence and is liable to a fine of not less than $200 nor more than $5 000.
R. S. 1964, c. 72, s. 18; 1980, c. 14, s. 24; 1986, c. 17, s. 6.
15. Every person who omits to pay the tax provided for in section 8, 9 or 9.1, as the case may be, is guilty of an offence under this act and liable, on summary proceeding, in addition to the payment of the tax and costs, to a fine of not less than $10 nor more $200 and, failing payment of the fine, tax and costs, to imprisonment for one month.
R. S. 1964, c. 72, s. 18; 1980, c. 14, s. 24.
15. Every consumer who buys tobacco in Québec without paying the tax imposed under Division III of this act shall be guilty of an offence under this act and shall be liable, upon summary proceeding, in addition to the payment of the tax and costs, to a fine of not less than ten dollars and not more than two hundred dollars and, in default of payment of the fine, tax and costs, to imprisonment for a period not exceeding one month.
R. S. 1964, c. 72, s. 18.
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