117Unlawful possession of excisable goods

117  Unlawful possession of excisable goods  (1) A person (other than a licensed manufacturer) must not, without permission, intentionally possess, or have custody or control of, manufactured or partly manufactured excisable goods on which duty has not been paid knowing, or being reckless as to whether, the goods are excisable goods on which duty has not been paid.  (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.  (2) A person (other than a licensed manufacturer) must not, without permission, possess, or have custody or control of, manufactured or partly manufactured excisable goods on which duty has not been paid. Note: An infringement notice may be issued for an offence against this subsection, see Part XA.