48Persons not to remove or neutralise markers

48 Persons not to remove or neutralise markers

(1) A person is guilty of an offence if the person removes a marker from, or neutralises the presence of a marker in, fuel.

Penalty: 10 times the amount of excise duty, calculated at the maximum diesel rate that would have applied to the fuel if it had been entered for home consumption under the Excise Act on the date used under subsection (4) in working out that rate, or 500 penalty units, whichever is the greater.

Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

(2) A person is guilty of an offence if the person removes a marker from, or neutralises the presence of a marker in, fuel.

Penalty: 2 times the amount of excise duty, calculated at the maximum diesel rate that would have applied to the fuel if it had been entered for home consumption under the Excise Act on the date used under subsection (4) in working out that rate, or 100 penalty units, whichever is the greater.

Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

(3) Strict liability applies to subsection (2).

Note: For strict liability, see section 6.1 of the Criminal Code.

(4) If a person is convicted of an offence against subsection (1) or (2), the maximum diesel rate for the purposes of the penalty is: (a) if the date on which the offence was committed is known to the court—the maximum diesel rate on that date; or (b) if that date is not known to the court—the maximum diesel rate on the date on which the prosecution for the offence was instituted.