Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 127A

                   If:

                     (a)  penalties are provided in the alternative for an offence against:

                              (i)  a provision of Part III or IV; or

                             (ii)  a provision of section 44, 61, 61A, 61C, 117, 117A, 117B, 117BA, 117C, 117D, 117E, 117F, 117G, 117H or 117I; and

                     (b)  a person is convicted of an offence against that provision;

then the court may impose both penalties on the person.