35Licensed dealers to store tobacco leaf etc. at licensed premises

35  Licensed dealers to store tobacco leaf etc. at licensed premises  (1) A licensed dealer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the dealer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco and:  (a) knowing the premises are not covered by the dealer licence; or  (b) being reckless as to whether the premises are covered by the dealer licence.  (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 licensed dealer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not covered by the dealer licence.