Excise Act, 2001

Marginal note:Contravention of subsection 50(5)

240 Every tobacco licensee who contravenes subsection 50(5) is liable to a penalty equal to the total of

• (a) in the case of cigarettes, the number of cigarettes that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

  (A/5 + B) × 2

  where

  A

  is the rate of duty set out in section 1 of Schedule 1 that applied at the time the cigarettes were removed, and

  B

  is the rate of duty set out in paragraph 4(a) of Schedule 3 that applied at the time the cigarettes were removed,

• (b) in the case of tobacco sticks, the number of tobacco sticks that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

  (C + D) × 2

  where

  C

  is the rate of duty set out in section 2 of Schedule 1 that applied at the time the tobacco sticks were removed, and

  D

  is the rate of duty set out in paragraph 4(b) of Schedule 3 that applied at the time the tobacco sticks were removed, and

• (c) in the case of manufactured tobacco other than cigarettes and tobacco sticks, the number of kilograms of manufactured tobacco that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

  (E + F) × 40

  where

  E

  is the rate of duty set out in section 3 of Schedule 1 that applied at the time the manufactured tobacco was removed, and

  F

  is the rate of duty set out in paragraph 4(c) of Schedule 3 that applied at the time the manufactured tobacco was removed.