Marginal note:Contravention of section 76, 89 or 91
243.1 Every person who contravenes section 76, 89 or 91 is liable to a penalty equal to
(a) if the contravention relates to spirits, the duty that was imposed on the spirits; or
(b) if the contravention relates to wine, the number of litres of that wine 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.
- 2007, c. 18, s. 124
- 2017, c. 20, s. 57
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