I-2 - Tobacco Tax Act

Full text
13.16. Any person who sells, delivers or is in possession of tobacco intended for retail sale in Québec and contained in a package not identified in accordance with section 13.1 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 had been sold by retail sale in Québec.
2009, c. 47, s. 14.