Australian Capital Territory Consolidated Acts

TOBACCO ACT 1927 - SECT 71

    (1)     If a person was required by this part to hold a tobacco licence in respect of any period, but did not do so, the person is liable to pay to the registrar an amount equal to the fee that would have been payable for the licence had he or she applied for or held the licence.

    (2)     The registrar may assess the amount of the fee as if the person had applied for the licence, notwithstanding that the registrar may have made or purported to have made such an assessment.

    (3)     Notice of the assessment under this section must be served by the registrar on the person.

    (4)     Any amount assessed under this section that is unpaid is a debt due to the Territory.

    (5)     Proceedings may not be commenced for the purpose of recovering an amount assessed under this section until the expiration of 1 month after service of notice of the assessment under subsection (3).

    (6)     A certificate purporting to be signed by the registrar and stating that a specified amount is the amount assessed under this section in respect of a specified person is evidence of the matters so certified.