Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)

Schedule 1 Amendment of the Excise Act 1901

Insert:

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, 117C, 117D, 117E, 117F, 117G, 117H or 117I; and

(b) a person is convicted of an offence against that provision;

then the court may impose both penalties on the person.