Excise Act 1901

UNLAWFULLY CONVEYING EXCISABLE GOODS  
119(1)
A person shall not unlawfully convey any excisable goods upon which excise duty has not been paid and the person in charge of a ship, boat or aircraft shall not use the ship, boat or aircraft, or knowingly suffer the ship, boat or aircraft to be used, in the unlawful conveyance of any such goods.

119(2)
A person who contravenes subsection (1) is guilty of an offence punishable upon conviction as provided by section 129 .