Australian Capital Territory Consolidated Acts(1) The holder of a wholesale tobacco merchant's licence commits an offence if—
(a) the holder issues an invoice in relation to the sale of a smoking product; and
(b) the invoice does not state, in upper case letters, ‘SOLD BY LICENSED ACT WHOLESALER'.
Maximum penalty: 5 penalty units.
(2) An offence against subsection (1) is a strict liability offence.
(3) A person commits an offence if the person—
(a) is not the holder of a wholesale tobacco merchant's licence; and
(b) issues an invoice in relation to the sale of a smoking product that indicates (expressly or impliedly) that the person holds the licence.
Maximum penalty: 50 penalty units.