Excise Act, 2001
Marginal note:Punishment — section 32
216 (1) Every person who contravenes section 32 is guilty of an offence and liable
(a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or
(b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $500,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both.
Marginal note:Minimum amount
(2) The amount determined under this subsection for an offence under subsection (1) is the greater of
(a) the total of
(i) $0.165 multiplied by the number of cigarettes to which the offence relates,
(ii) $0.121 multiplied by the number of tobacco sticks to which the offence relates,
(iii) $0.112 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and
(iv) $0.284 multiplied by the number of cigars to which the offence relates, and
(b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction.
Marginal note:Maximum amount
(3) The amount determined under this subsection for an offence under subsection (1) is the greater of
(a) the total of
(i) $0.246 multiplied by the number of cigarettes to which the offence relates,
(ii) $0.182 multiplied by the number of tobacco sticks to which the offence relates,
(iii) $0.168 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and
(iv) $0.66 multiplied by the number of cigars to which the offence relates, and
(b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.
- 2002, c. 22, s. 216
- 2006, c. 4, s. 35
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