Marginal note:Punishment for certain alcohol offences
217 (1) Every person who contravenes section 63 or 73, subsection 78(1) or 83(1) or section 90, 93.1, 93.2 or 96 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 $100,000 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) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed,
(ii) the number of litres of wine to which the offence relates multiplied by the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and
(iii) $10 multiplied by the number of litres of specially denatured alcohol or a restricted formulation 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) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed,
(ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and
(iii) $20 multiplied by the number of litres of specially denatured alcohol or a restricted formulation 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. 217
- 2006, c. 4, s. 44
- 2007, c. 18, s. 118
- 2017, c. 20, s. 52
- Date modified: