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Excise Act, 2001

Version of section 242 from 2018-04-01 to 2024-11-26:


Marginal note:Contravention of section 72

 Every person who contravenes section 72 is liable to a penalty equal to the number of litres of wine to which the contravention 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.

  • 2002, c. 22, s. 242
  • 2006, c. 4, s. 46
  • 2017, c. 20, s. 55

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