117AUnlawfully moving excisable goods

117A  Unlawfully moving excisable goods  (1) A person must not, without permission, intentionally move any excisable goods on which excise duty has not been paid from one place to another knowing, or being reckless as to whether, the goods are excisable goods on which excise 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 must not, without permission, move any excisable goods on which excise duty has not been paid from one place to another.