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I-2 - Tobacco Tax Act
Section 13.16
Disposition versions
13.16. Any person who sells, delivers or is in possession of tobacco intended for retail sale in Québec and contained in a package not identified in accordance with section 13.1 incurs a penalty 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.
