Penalty Respecting the Tobacco Tax

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End of note

Whoever fails to comply with the Tobacco Tax Act may be subject to penalties, fines and a term of imprisonment. If you sell, deliver or are in possession of counterfeit tobacco products, you are guilty of an offence under the Tobacco Tax Act.

The minimum penalty is $1,000 and the maximum penalty is equal to five times the amount of unpaid tobacco tax.

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