28Only licensed producers to produce tobacco leaf etc.

28  Only licensed producers to produce tobacco leaf etc.  (1) A person who does not hold a producer licence must not intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.  (ii) 5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.  (2) A person who does not hold a producer licence must not produce tobacco seed, tobacco plant or tobacco leaf.