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Excise Act, 2001

Version of section 234 from 2018-06-21 to 2018-10-16:


Marginal note:Contravention of section 38, 40, 49, 61, 62.1, 99, 149 or 151

  •  (1) Every person who contravenes section 38, 40, 49, 61, 62.1, 99, 149 or 151 is liable to a penalty of not more than $25,000.

  • Marginal note:Failure to comply

    (2) Every person who fails to return or destroy stamps as directed by the Minister under paragraph 25.5(b), or who fails to re-work or destroy a tobacco product in the manner authorized by the Minister under section 41, is liable to a penalty of not more than $25,000.

  • Marginal note:Failure to comply

    (3) Every person that fails to return or destroy stamps as directed by the Minister under paragraph 158.07(b) is liable to a penalty of not more than $25,000.

  • 2002, c. 22, s. 234
  • 2007, c. 18, s. 121
  • 2010, c. 12, s. 43
  • 2018, c. 12, s. 85
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