Victorian Current Acts Victorian Current ActsA person who carries on a tobacco retailing business or a tobacco wholesaling business must not, without reasonable excuse, have in the person's possession or under the person's control, any tobacco products that the person knows or ought reasonably to know—
(a) are smuggled goods or prohibited imports within the meaning of the Customs Act 1901 of the Commonwealth; or
(b) are excisable goods within the meaning of the Excise Act 1901 of the Commonwealth upon which excise duty has not been paid.
Penalty: In the case of a natural person, 240 penalty units;
In the case of a body corporate, 1200 penalty units.
S. 12 (Heading) inserted by No. 55/2016 s. 9(10)(o).