Excise Act 1901

PART X - PENAL PROVISIONS

SECTION 124 COLLUSIVE SEIZURES PENALTY

124(1)

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Whoever:

(a) (Repealed by No 137 of 2000)

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(b) (Omitted)

Rescuing goods

(c)

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Rescues any goods which have been seized or destroys any goods or documents relating thereto with the intention of preventing the seizure thereof or the securing the same or the proof of any offence;

Persons assaulting or obstructing officers

(d)

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Assaults or by force resists molests or obstructs or endeavours to intimidate any person acting in aid or assistance of an officer in the execution of the officer ' s duties;

commits an offence punishable on conviction:

(e) (Repealed by No 137 of 2000)

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(f) in the case of an offence against paragraph (c), by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 2 years, or both; or

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(g) in the case of an offence against paragraph (d), by a fine not exceeding 10 penalty units or imprisonment for a period not exceeding 6 months, or both.

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History

S 124(1) amended by No 4 of 2016, s 3 and Sch 4 items 1 and 161, by substituting " commits " for " is guilty of " , effective 10 March 2016.

S 124(1) amended by No 146 of 2001, s 3 and Sch 4 item 31, by substituting " with the intention of preventing " for " to prevent " in para (c), applicable to acts and omissions that take place after December 15. If an act or omission is alleged to have taken place between 2 dates, one before and one on or after December 15, the act or omission is alleged to have taken place before December 15.

S 124(1) amended by No 25 of 2001, s 3 and Sch 2 items 95 and 96, by substituting " 50 penalty units " for " $5,000 " in para (f) and " 10 penalty units " for " $1,000 " in para (g), effective 4 May 2001.

S 124(1) amended by No 137 of 2000, s 3 and Sch 2 item 185 (as amended by No 63 of 2002, s 3 and Sch 2 item 7), by substituting " any person acting in aid or assistance of an officer in the execution of the officer ' s duties " for " any officer or any person acting in his aid or assistance in the execution of his or her duties " in para (d) effective 24 May 2001. For transitional provisions see note under s 120(1).

S 124(1) amended by No 137 of 2000, s 3 and Sch 2 items 184 and 186, by repealing paras (a) and (e), effective 24 May 2001. For transitional provisions see note under s 120(1). Paras (a) and (e) formerly read:

(a) Being an officer makes any collusive seizure or delivers up or makes any agreement to deliver up or not to seize any goods liable to forfeiture or conspires or connives with any person to neglect his or her duty or do any act whereby the provisions of any Excise Act may be evaded;

(e) in the case of an offence against paragraph (a), by a fine not exceeding $20,000 or imprisonment for a period not exceeding 5 years, or both;

124(2)

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Notwithstanding that an offence against paragraph (1) (c) is an indictable offence, a Court of summary jurisdiction may hear and determine proceedings in respect of such an offence but, where such a Court convicts a person of such an offence, the penalty that the Court may impose is a fine not exceeding 20 penalty units or imprisonment for a term not exceeding one year, or both.

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

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