TOBACCO.
No. 10 of 1916.
2443
(b) for a second offence to a fine not exceeding one thousand dollars, and to imprisonment for any term not exceeding one year;
(c) for a subsequent offence to a fine not exceeding two thousand and five hundred dollars, and to imprisonment for any term not exceeding one year.
(2) If the magistrate is of the opinion that any offence committed against this Ordinance was committed with the intent to avoid payment of any duty payable under this Ordinance, he may impose a fine not exceeding ten times the amount of the duty payable on the tobacco in respect of which the offence was committed, notwithstanding the fact that such fine may be in excess, in the case of a first, second or subsequent offence of the maximum fines authorised for first, second or subsequent offences respectively by sub-section (1):
Provided that nothing in this sub-section shall affect the power of the magistrate to impose in lieu of or in addition to any fine imposed under this sub-section a sentence of imprisonment for any term authorised by sub-section (1).
tobacco.
60. It shall be lawful for a magistrate to order to be forfeited to the Crown any tobacco with respect to which any offence against this Ordinance may have been committed, whether any person shall have been convicted of such offence or not, and upon the making of such order of forfeiture the said tobacco shall be deemed to be the property of the Crown free from all rights of any person: Provided that it shall be lawful for the Governor in Council in his absolute discretion to entertain and give effect to any moral claim to or in respect of the said tobacco.
bond.
*
61.—(1) Upon the failure of any condition of any bond required as a condition on the granting of any permit or any licence issued under this Ordinance, the sum secured by the bond shall be deemed to be a debt due to the Crown and may be recovered in the same manner as Crown rents are recovered upon a certificate purporting to be under the hand of the Treasurer.
(2) The recovery of any such sum shall not relieve any person from any other penalty to which he may be liable under this or any other Ordinance.
* As amended by Law Rev. Ord., 1924.
Page 20
Page 21