Marginal note:Contravention of section 73, etc.
243 Every person who contravenes any of sections 73, 76 or 89 to 91 is liable to a penalty equal to
(a) if the contravention relates to spirits, the duty that was imposed on the spirits; or
(b) if the contravention relates to wine, $0.5122 per litre of that wine.
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