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Excise Act 1901
127AAlternative penalties
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127A Alternative penalties
If:
(a) penalties are provided in the alternative for an offence against:
(i) a provision of Part III or IV; or
(ii) a provision of section 44, 61, 61A, 61C, 117, 117A, 117B, 117BA, 117D or 117I; and
(b) a person is convicted of an offence against that provision;
then the court may impose both penalties on the person.