120Offences

120  Offences  (1) A person shall not:  (i) sell except by authority any excisable goods unlawfully removed from a factory;  (iiia) sell or offer for sale any goods consisting of beer as defined in the Prefatory Notes to the Schedule to the Excise Tariff 1921 being beer that has not been manufactured at a factory that is a brewery for the purposes of Part VIIA;  (iv) evade payment of any duty which is payable;  (vi) either:  (i) intentionally make a statement to an officer, reckless as to the fact that the statement is false or misleading in a material particular; or  (ii) intentionally omit from a statement made to an officer any matter or thing, reckless as to the fact that without the matter or thing the statement is misleading in a material particular;  (ix) sell or offer for sale any goods upon the pretence that such goods are excisable goods upon which Excise duty has not been paid.  (2) A person who contravenes subsection (1) commits an offence punishable upon conviction:  (a) in the case of an offence against paragraph (1)(i), (iiia) or (ix), by a fine not exceeding 10 penalty units;  (b) in the case of an offence against paragraph (1)(iv), by:  (i) where the Court can determine the amount of the duty on goods the payment of which would have been evaded by the commission of the offence if the goods had been entered for home consumption on:  (A) where the date on which the offence was committed—that date; or  (B) where the date is not known to the Court—the date on which the prosecution for the offence was instituted;   a fine not exceeding 5 times the amount of that duty and not less than 2 times that amount; or  (ii) where the Court cannot determine the amount of that duty, a fine not exceeding 500 penalty units;  (d) subject to subsections (3) and (4), in the case of an offence against paragraph (1)(vi), by a penalty not exceeding 50 penalty units.  (3) Where a person is convicted of an offence against paragraph (1)(vi) in relation to a statement made, or an omission from a statement made, in respect of the amount of duty payable on particular goods, a Court may, in relation to that offence, impose a penalty not exceeding the sum of 50 penalty units and twice the amount of the duty payable on those goods.