117BUnlawfully selling excisable goods

117B  Unlawfully selling excisable goods  (1) A person must not intentionally sell 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 must not sell 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.  (4) Subsections (1) and (2) do not apply in relation to a sale of excisable goods on which duty has not been paid if:  (a) at the time of the sale, the goods are kept or stored at an approved place; and  (b) after the sale, the goods are kept or stored at that place or another approved place until they are entered for home consumption or delivered for exportation. Note: A defendant bears an evidential burden for the matters in subsection (4). 117BA  Unlawfully selling LPG that is used for an excisable LPG use   A person commits an offence if:  (a) the person intentionally sells LPG; and  (b) the person knows that, or is reckless as to whether, the LPG will be used for an excisable LPG use; and  (c) the LPG is used for an excisable LPG use; and  (d) an LPG remission applies to the LPG at the time of the use.  (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day (assuming that an LPG remission had not applied to the LPG). Note 1: The meaning of apply is affected by subsection 4(5). Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.