Fines

If you fail to comply with the provisions of the Tobacco Tax Act, you may be fined.

• For certain minor offences, the fine is $200.
• For more serious offences, the fine varies from $2,000 to $500,000, and a prison term of up to two years may be imposed.

Example

If a retailer purchases tobacco products from a wholesaler that does not have a collection officer's permit, both parties are liable to a fine of at least $2,000 per transaction.