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[EXS 10,550] SCHEDULE 1 (Regulation 2)FIXED PENALTY OFFENCES AND FIXED PENALTIES
Excise Act 1986
| Section | Fixed Penalty Offence | Maximum Penalty: Fine Imprison ment | Fixed Penalty | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Infringement Notice Penalty Individuals | Infringement Notice Penalty Body Corporate | ||||||||
| 1st Offender | 2nd Offender | 3rd Offender | 4th or more | 1st Offender | 2nd Offender | 3rd or more | |||
| 8(1) | Manufacture without license etc | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 10(3) | Failure to furnish description of proposed excise factory etc | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 11(3) | Failure to provide accommodation | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 13(2) | Failure to comply with provisions relating to denaturing of spirit | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 14(2) | Manufacturing spirits to a strength exceeding prescribed limits | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 15(2) | Storage, possession and control of excisable goods without lawful authority | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 18(4) | Removal or return excisable good without Comptroller’s written consent | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 19(2) | Altering excisable goods in breach of regulations made under section 86 | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 20(2) | Packing, sorting, carrying out or similar operation with respect to excisable goods | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 21(2) | Taking samples without complying with procedures and conditions specified by the Comptroller | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 22(2) | Unauthorised delivery of excisable goods | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 22C(1) | Penalties for failure to comply with requirements under section 22A(3) for transferring excisable goods or failure to produce excisable goods transferred in Fiji under section 22B(5) | A fine not exceeding 3 times the total excise duty component at subsisting rates for home consumption on such goods or $200,000, whichever is greater. Not more than 12 years imprison-ment | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 28(2) | Manufacturers failure to submit returns etc | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 30(2) | Failure to comply with conditions placed by the Minister with regard to remitting or refunding excise duty | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 42(2) | Refusal to assist and aid an officer in measuring and taking an account of excisable goods in or upon a premises | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 45(5) | Refusal to stop or to permit the search of a vehicle, boat or other means of conveyance | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 47(3) | Failure to submit a certificate of audit | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 51(2) | Failure to provide assistance | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 52 | Making incorrect statements and falsifying documents etc | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 53 | Refusing to give information or answer to questions | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 54 | Evasion of excise duty and illegal manufacture of excisable goods | $25,000 or 3 times the value of the excisable goods or materials, whichever is greater 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 55(1) | Excess of excisable goods which should be in stock | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 55(2) | Deficiency in excisable goods which should be in stock | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 56(3) | Unlawful posession of stills etc for manufacturing spirits or machinery for manufacturing of excisable goods | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 57 | Obstruction of officers etc | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 64(1) | Various penalties associated with owners of aircraft and ships | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 71(2) | Refusal to furnish information etc | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 72A(3) | Interfering with sealed goods or breaking or interfering with customs seal without the consent of the Comptroller | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 80(3) | Failure to comply with standards and methods of manufacturing etc | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 81(5) | Failure to maintain books etc as required by the Comptroller | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |
| 87(2) | Failure to comply with conditions of exemptions granted by the Minister | $25,000 10 years | $1,000 | $5,000 | $10,000 | $25,000 | $10,000 | $15,000 | $25,000 |