33Only licensed dealers to deal in tobacco leaf etc.

33  Only licensed dealers to deal in tobacco leaf etc.  (1) A person who does not hold a dealer licence must not intentionally deal in 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 dealer licence must not deal in tobacco seed, tobacco plant or tobacco leaf.  (4) Subsections (1) and (2) do not apply to a licensed producer who:  (a) transfers tobacco seed, tobacco plant or tobacco leaf that the producer has produced; or  (b) acquires tobacco seed or tobacco plant for the purpose of producing tobacco seed, tobacco plant or tobacco leaf. Note: A defendant bears an evidential burden for the matters in subsection (4).