Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 25

             (1)  A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods are excisable goods.

Penalty:  2 years imprisonment or the greater of:

                     (a)  500 penalty units; and

                     (b)  5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

Note:          See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

             (2)  A person who does not hold a manufacturer licence must not manufacture excisable goods.

Penalty:  100 penalty units.

             (3)  Strict liability applies to subsection (2).