I-2 - Tobacco Tax Act

Full text
13.12. Any person who contravenes section 7.0.1 incurs a penalty equal to the greater of $1,000 and five times the amount of tax that would have been payable under this Act if each gram of raw tobacco sold or delivered contrary to that section had been a cigarette sold by retail sale in Québec.
2009, c. 47, s. 14.