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I-2 - Tobacco Tax Act

Section 14.2
Disposition versions

Full text
14.2. Every person who
(a)  contravenes section 6, 6.0.1, 7, 7.0.1, 7.0.2, 7.1.1, 7.1.2, 7.9, 13.1.2 or 13.1.3,
(b)  sells, delivers or is in possession of tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate provided for in section 3 or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of packages of tobacco,
is guilty of an offence and is liable to a fine of not less than the greater of $6,000 and, where applicable, four times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $1,000,000.
The fine for a subsequent offence within five years is not less than the greater of $12,000 and, where applicable, five times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $2,500,000.
In addition to the fine provided for in the first and second paragraphs, the court may, despite article 231 of the Code of Penal Procedure (chapter C-25.1), condemn the person to imprisonment for a term of not more than two years.
In addition, if the person found guilty of an offence under this section used a road vehicle within the meaning of the Highway Safety Code (chapter C-24.2) to commit the offence, the court may, on application by the prosecutor and in addition to any other penalty, suspend any licence authorizing the person to operate a road vehicle, and suspend the person’s right to obtain such a licence, for a period of not more than six months for a first conviction and, for any subsequent offence within five years, for a period of at least six months for each subsequent conviction.
Prior notice of the application for suspension must be served by the prosecutor to the person concerned, unless the person is in the presence of the judge. The prior notice may be given with the statement of offence, specifying that an application for suspension will be presented before the court.
Notice of the suspension is given without delay to the Société de l’assurance automobile du Québec by the clerk of the court or by a person under the clerk’s authority.
The suspension constitutes a sanction for the purposes of sections 105 and 106 of the Highway Safety Code.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3; 1995, c. 63, s. 9; 1999, c. 65, s. 18; 2003, c. 9, s. 9; 2005, c. 1, s. 18; 2006, c. 13, s. 21; 2009, c. 15, s. 21; 2009, c. 47, s. 16; 2010, c. 5, s. 7; 2012, c. 28, s. 25.
14.2. Every person who
(a)  contravenes section 6, 6.0.1, 7, 7.0.1, 7.0.2, 7.1.1, 7.1.2 or 7.9,
(b)  sells, delivers or is in possession of tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate provided for in section 3 or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of packages of tobacco,
is guilty of an offence and is liable to a fine of not less than the greater of $5,000 and, where applicable, three times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $750,000.
The fine for a subsequent offence within five years is not less than the greater of $10,000 and, where applicable, four times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $2,500,000.
In addition to the fine provided for in the first and second paragraphs, the court may, despite article 231 of the Code of Penal Procedure (chapter C-25.1), condemn the person to imprisonment for a term of not more than two years.
In addition, if the person found guilty of an offence under this section used a road vehicle within the meaning of the Highway Safety Code (chapter C-24.2) to commit the offence, the court may, on application by the prosecutor and in addition to any other penalty, suspend any licence authorizing the person to operate a road vehicle, and suspend the person’s right to obtain such a licence, for a period of not more than six months for a first conviction and, for any subsequent offence within five years, for a period of at least six months for each subsequent conviction.
Prior notice of the application for suspension must be given by the prosecutor to the person concerned, unless the person is in the presence of the judge. The prior notice may be given with the statement of offence, specifying that an application for suspension will be presented before the court.
Notice of the suspension is given without delay to the Société de l’assurance automobile du Québec by the clerk of the court or by a person under the clerk’s authority.
The suspension constitutes a sanction for the purposes of sections 105 and 106 of the Highway Safety Code.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3; 1995, c. 63, s. 9; 1999, c. 65, s. 18; 2003, c. 9, s. 9; 2005, c. 1, s. 18; 2006, c. 13, s. 21; 2009, c. 15, s. 21; 2009, c. 47, s. 16; 2010, c. 5, s. 7.
14.2. Every person who
(a)  contravenes section 6, 6.0.1, 7, 7.0.1, 7.0.2, 7.1.1, 7.1.2 or 7.9,
(b)  sells, delivers or is in possession of tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate provided for in section 3 or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of packages of tobacco,
is guilty of an offence and is liable to a fine of not less than the greater of $5,000 and, where applicable, three times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $750,000.
The fine for a subsequent offence within five years is not less than the greater of $10,000 and, where applicable, four times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $2,500,000.
In addition to the fine provided for in the first and second paragraphs, the court may, despite article 231 of the Code of Penal Procedure (chapter C-25.1), condemn the person to imprisonment for a term of not more than two years.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3; 1995, c. 63, s. 9; 1999, c. 65, s. 18; 2003, c. 9, s. 9; 2005, c. 1, s. 18; 2006, c. 13, s. 21; 2009, c. 15, s. 21; 2009, c. 47, s. 16.
14.2. Every person who
(a)  contravenes section 6, 7, 7.0.1, 7.0.2, 7.1.1, 7.1.2 or 7.9,
(b)  sells, delivers or is in possession of tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate provided for in section 3 or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of packages of tobacco,
is guilty of an offence and is liable to a fine of not less than the greater of $3,000 and, where applicable, three times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $750,000.
The fine for a subsequent offence within five years is not less than the greater of $10,000 and, where applicable, three times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $2,500,000.
In addition to the fine provided for in the first and second paragraphs, the court may, despite article 231 of the Code of Penal Procedure (chapter C-25.1), condemn the person to imprisonment for a term of not more than two years.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3; 1995, c. 63, s. 9; 1999, c. 65, s. 18; 2003, c. 9, s. 9; 2005, c. 1, s. 18; 2006, c. 13, s. 21; 2009, c. 15, s. 21.
14.2. Every person who
(a)  contravenes section 6, 7, 7.0.1, 7.1.1 or 7.9,
(b)  sells, delivers or is in possession of tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate provided for in section 3 or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of packages of tobacco,
is guilty of an offence and is liable to a fine of not less than the greater of $3,000 and, where applicable, three times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $750,000.
The fine for a subsequent offence within five years is not less than the greater of $10,000 and, where applicable, three times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $2,500,000.
In addition to the fine provided for in the first and second paragraphs, the court may, despite article 231 of the Code of Penal Procedure (chapter C-25.1), condemn the person to imprisonment for a term of not more than two years.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3; 1995, c. 63, s. 9; 1999, c. 65, s. 18; 2003, c. 9, s. 9; 2005, c. 1, s. 18; 2006, c. 13, s. 21.
14.2. Every person who
(a)  contravenes section 6, 7, 7.0.1 or 7.9,
(b)  sells, delivers or has in his possession tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate provided for in section 3 or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of packages of tobacco,
is guilty of an offence and is liable to a fine of not less than the greater of $2,000 and, where applicable, three times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $500,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both that fine and to imprisonment for a term of not more than two years.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3; 1995, c. 63, s. 9; 1999, c. 65, s. 18; 2003, c. 9, s. 9; 2005, c. 1, s. 18.
14.2. Every person who
(a)  contravenes section 6, 7 or 7.9,
(b)  sells, delivers or has in his possession tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate provided for in section 3 or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of packages of tobacco,
is guilty of an offence and is liable to a fine of not less than the greater of $2,000 and three times the tax that would have been payable under this Act, had the tobacco involved in the offence been sold by retail sale in Québec, and not more than $500,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both that fine and to imprisonment for a term of not more than two years.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3; 1995, c. 63, s. 9; 1999, c. 65, s. 18; 2003, c. 9, s. 9.
14.2. Every person who
(a)  contravenes section 6, 7 or 7.9,
(b)  sells, delivers or has in his possession tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate provided for in section 3 or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of packages of tobacco
is guilty of an offence and is liable to a fine of not less than the greater of $2 000 and three times the tax that would have been payable on 8 February 1994 under this Act had the tobacco involved in the offence been sold by retail sale in Québec on that date and not more than $500 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both that fine and to imprisonment for a term of not more than two years.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3; 1995, c. 63, s. 9; 1999, c. 65, s. 18.
14.2. Every person who
(a)  contravenes section 6, 7 or 7.9,
(b)  sells, delivers or has in his possession tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a registration certificate or a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of packages of tobacco
is guilty of an offence and is liable to a fine of not less than the greater of $2 000 and three times the tax that would have been payable on 8 February 1994 under this Act had the tobacco involved in the offence been sold by retail sale in Québec on that date and not more than $500 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both that fine and to imprisonment for a term of not more than two years.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3; 1995, c. 63, s. 9.
14.2. Every person who
(a)  contravenes section 6, 7 or 7.9,
(b)  sells, delivers or has in his possession tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a registration certificate or a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of cartons of cigarettes,
is guilty of an offence and is liable to a fine of not less than the greater of $2 000 and three times the tax that would have been payable on 8 February 1994 under this Act had the tobacco involved in the offence been sold by retail sale in Québec on that date and not more than $500 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both that fine and to imprisonment for a term of not more than two years.
1991, c. 16, s. 14; 1993, c. 79, s. 22; 1994, c. 42, s. 3.
14.2. Every person who
(a)  contravenes section 6, 7 or 7.9,
(b)  sells, delivers or has in his possession tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a registration certificate or a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of cartons of cigarettes,
commits an offence and is liable to a fine of not less than the greater of $2 000 and three times the tax that would have been payable under this Act had the tobacco involved in the offence been sold at a retail sale in Québec and not more than $500 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both that fine and to imprisonment for a term of not more than two years.
1991, c. 16, s. 14; 1993, c. 79, s. 22.
14.2. Every person who
(a)  contravenes section 6, 7 or 7.9,
(b)  sells, delivers or has in his possession tobacco intended for retail sale in Québec and contained in a package which is not identified in accordance with section 13.1,
(c)  uses a registration certificate or a permit issued in the name of another person,
(d)  obtains or attempts to obtain, by means of false or misleading statements, a registration certificate or a permit issued under this Act, or
(e)  uses, in Québec, a case not identified in accordance with section 17.10 for the sale, delivery, transport or storage of cartons of cigarettes,
is guilty of an offence and is liable to a fine of not less than $2 000 nor more than $25 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment for not more than two years.
1991, c. 16, s. 14.
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