Excise Act, 2001
Version of section 234 from 2018-06-21 to 2018-10-16:
Marginal note:Contravention of section 38, 40, 49, 61, 62.1, 99, 149 or 151
234 (1) Every person who contravenes section 38, 40, 49, 61, 62.1, 99, 149 or 151 is liable to a penalty of not more than $25,000.
Marginal note:Failure to comply
(2) Every person who fails to return or destroy stamps as directed by the Minister under paragraph 25.5(b), or who fails to re-work or destroy a tobacco product in the manner authorized by the Minister under section 41, is liable to a penalty of not more than $25,000.
Marginal note:Failure to comply
(3) Every person that fails to return or destroy stamps as directed by the Minister under paragraph 158.07(b) is liable to a penalty of not more than $25,000.
- 2002, c. 22, s. 234
- 2007, c. 18, s. 121
- 2010, c. 12, s. 43
- 2018, c. 12, s. 85
- Date modified: