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I-2 - Tobacco Tax Act

Section 13.10
Disposition versions

Full text
13.10. Any person who contravenes section 6 incurs a penalty which,
(a)  if the activity that is contrary to section 6 involved tobacco, is equal to the greater of $1,000 and three times the amount of tax that would have been payable under this Act if the tobacco had been sold by retail sale in Québec; and
(b)  if the activity that is contrary to section 6 involved raw tobacco, is equal to the greater of $1,000 and five times the amount of tax that would have been payable under this Act if each gram of the raw tobacco had been a cigarette sold by retail sale in Québec.
2009, c. 47, s. 14.
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