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I-2 - Tobacco Tax Act

Section 14.3
Disposition versions

Full text
14.3. Every person who contravenes section 9.2 or 9.2.1 is guilty of an offence and is liable
(a)  to a fine of not less than $350 nor more than $7,500 if the quantity of tobacco that gave rise to the offence is less than or equal to 200 units or 200 g of tobacco, as applicable;
(b)  to a fine of not less than $700 nor more than $7,500 if the quantity of tobacco that gave rise to the offence is greater than 200 units or 200 g of tobacco but less than or equal to 1,600 units or 1,600 g of tobacco, as applicable; or
(c)  to a fine of not less than $1,400 nor more than $7,500 if the quantity of tobacco that gave rise to the offence is greater than 1,600 units or 1,600 g of tobacco, as applicable.
For a subsequent offence within five years, the fine is not less than the greater of $1,000 and double the minimum fine for that offence nor more than $25,000.
For the purposes of this section, a quantity of tobacco must be determined
(a)  according to the number of units in the case of cigarettes, tobacco sticks, rolls of tobacco or other pre-rolled tobacco products designed for smoking, or cigars; or
(b)  according to the number of grams in the case of loose tobacco, leaf tobacco or tobacco products other than those listed in subparagraph a.
2005, c. 38, s. 39; 2006, c. 13, s. 22; 2009, c. 47, s. 17; 2011, c. 18, s. 54.
14.3. Every person who contravenes section 9.2 or 9.2.1 is guilty of an offence and is liable to a fine of not less than $350 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.
2005, c. 38, s. 39; 2006, c. 13, s. 22; 2009, c. 47, s. 17.
14.3. Every person who contravenes section 9.2 or 9.2.1 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.
2005, c. 38, s. 39; 2006, c. 13, s. 22.
14.3. Every person who contravenes section 9.2 is guilty of an offence and is liable to a fine of not less than $200 and not more than $5,000.
2005, c. 38, s. 39.
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