I-2 - Tobacco Tax Act

Full text
13.15. Any manufacturer who contravenes section 7.1.2 incurs a penalty equal to the greater of $1,000 and three times the amount of tax that would have been payable under this Act if the tobacco involved in the activity that is contrary to that section had been sold by retail sale in Québec.
2009, c. 47, s. 14.