Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Recovery of penalties

• 119 (1) Every penalty or forfeiture incurred and any term of imprisonment imposed for any offence against this Act, or any other law relating to excise, whether in conjunction with a pecuniary penalty or not, may be sued for and recovered in, or may be imposed, adjudged and ordered,

  • (a) by the Federal Court, or any court of record having jurisdiction in the place where the cause of prosecution arises or in which the defendant is served with process; or

  • (b) if the amount or value of the penalty or forfeiture does not exceed ten thousand dollars, and the term of imprisonment does not exceed twelve months, exclusive of any term of imprisonment that may be adjudged or ordered for non-payment of any pecuniary penalty, whether or not the offence in respect of which it has been incurred is declared by this Act to be an indictable offence, by summary conviction before a provincial court judge, or any two justices of the peace having jurisdiction in the place where the cause of prosecution arises, or wherein the defendant is served with process, or before any functionary, tribunal or person empowered by the proper legislative authority to perform acts usually required to be done by two or more justices of the peace and acting within the local limits of his or its jurisdiction.

• Marginal note:Priority

  (2) Every action, suit or prosecution taken under this Act, whether under the Criminal Code or before any court of competent jurisdiction, shall be inscribed on a privileged docket or roll and heard by privilege and preference.

• Marginal note:May be levied by distress and sale

  (3) Any pecuniary penalty referred to in subsection (1) may, if not forthwith paid, be levied by distress and sale of the goods and chattels of the offender, under the warrant of the court, judge, provincial court judge or justices having cognizance of the case, or the court, judge, provincial court judge or justices may, in its or their discretion, commit the offender to the common jail for a period not exceeding twelve months, unless the penalty and costs, including those of conveying the offender to the common jail and those stated in the warrant of committal, are sooner paid.