Tobacco tax enforcement provisions: tax bulletin 5100

Information on tobacco tax enforcement provisions for tobacco retailers and wholesalers.

This tax information bulletin provides a summary of the current tobacco tax enforcement provisions.

Information includes:

• power and authority of compliance officers
• fines for tobacco offences by a wholesaler or retailer
• fines for people who unlawfully possess, purchase, sell, transport or acquire tobacco products
• provisions for suspending, cancelling, refusing to issue or refusing to renew licences, permits or registrations for fuel offences