2(1)No person shall sell any tobacco in the Province for resale unless he holds a wholesale vendor’s licence issued to him under authority of this Act and unless such licence is in force at the time of sale.

2(2)No person shall sell any tobacco in the Province at a retail sale unless he holds a retail vendor’s licence issued to him under authority of this Act and unless such licence is in force at the time of sale.

2(3)No wholesale vendor shall sell any tobacco in the Province for resale in the Province to a person who is not a vendor duly licensed under this Act.

2(3.2)No retail vendor shall purchase tobacco from a person who is not a wholesale vendor duly licensed under this Act except in accordance with subsection (3.3).

2(3.3)A retail vendor may purchase tobacco from a person who is not a wholesale vendor duly licensed under this Act where

2(3.4)The amount deposited with the Minister under paragraph (3.3)(d) may be refunded to the retail vendor upon application to the Minister and remittance to the Minister of the tax in respect of the consumption of tobacco collected by the retail vendor.

2(4)A person may apply to the Minister for a vendor’s licence or any other licence prescribed by regulation by submitting an application on a form provided by the Minister, which is accompanied by the fee prescribed by regulation.

2(4.1)Subject to subsections (4.2) and (4.3), the Minister, upon receipt of a written application and any prescribed fee, may issue to the applicant a vendor’s licence or other licence prescribed by regulation and may impose on the licence any or any combination of the terms and conditions established in accordance with the regulations, in addition to those that may be imposed under section 2.11.

2(4.2)The Minister, if issuing a licence to a person who has previously held a licence under this Act that was suspended or revoked, may impose on the licence any or any combination of the terms and conditions established in accordance with the regulations, in addition to those that may be imposed under section 2.11.

2(4.3)The Minister may refuse to issue a licence if the Minister has reasonable and probable grounds to believe that

2(4.4)The Minister may refuse to issue a retail vendor’s licence if the Minister has reasonable and probable grounds to believe that

2(4.5)The Minister may revoke a retail vendor’s licence or a wholesale vendor’s licence that, in the opinion of the Minister, was issued in error or on the basis of incomplete, false, misleading or inaccurate information.

2(6)The Minister may suspend a licence for a period of time established in accordance with the regulations or may revoke a licence if the Minister has reasonable and probable grounds to believe that

2(6.1)The Minister may suspend a retail vendor’s licence for a period of time established in accordance with the regulations or may revoke a retail vendor’s licence if the Minister has reasonable and probable grounds to believe that the licensee has failed to comply with any term or condition imposed on the licence.

2(7)The Minister may reinstate a licence suspended under subsection (6) or (6.1) and, in addition to the terms and conditions that may be imposed under section 2.11, may impose any or any combination of the terms and conditions established in accordance with the regulations on a licence that has been suspended and is to be reinstated.

2(8)If the Minister refuses to issue a retail vendor’s licence or imposes terms and conditions on a retail vendor’s licence, the applicant for the licence or the licensee, as the case may be, may submit a written request for review to the Commissioner within 14 days after being notified of the refusal or the terms and conditions.

2(9)If the Minister suspends or revokes a retail vendor’s licence, the licensee may submit a request for review to the Commissioner within 14 days after being notified of the suspension or revocation.

2(10)Within 14 days after receipt of the request for review under subsection (8) or (9), the Commissioner shall review the decision of the Minister and shall confirm, vary or revoke that decision and the decision of the Commissioner is final and binding.

2.11(1)The Minister may at any time, if he or she considers it appropriate, impose on a wholesale vendor’s licence or a retail vendor’s licence terms and conditions respecting

2.11(2)If the Minister imposes terms and conditions on a licence under subsection (1), the licensee may submit a written request for review to the Commissioner within 14 days after being notified of the terms and conditions.

2.11(3)Within 14 days after receipt of the request for review under subsection (2), the Commissioner shall review the decision of the Minister and shall confirm, vary or revoke that decision and the decision of the Commissioner is final and binding.

2.2(0.1)The following definition applies in this section.

2.2(1)Except as provided in the regulations, no person shall have in his possession tobacco unless

2.2(1.1)Except as provided in the regulations, no consumer shall purchase tobacco in the Province from a person other than a retail vendor duly licensed under this Act.

2.2(1.2)Except as provided in the regulations, no consumer shall have in the possession of the consumer tobacco which is purchased from a person who is not a retail vendor duly licensed under this Act.

2.2(1.3)Except where a retail vendor purchases tobacco in accordance with subsection 2(3.3) or as provided in the regulations, no retail vendor shall have in the possession of the retail vendor tobacco which is purchased from a person who is not a wholesale vendor duly licensed under this Act.

2.2(1.4)No person shall consign tobacco for resale or for sale at a retail sale, unless the tax has been paid in accordance with section 3 or 4.

2.2(1.5)No person shall sell more than one thousand cigarettes or more than one thousand grams of tobacco to the same purchaser within a twenty-four hour period.

2.2(1.6)Except as provided in the regulations, no person shall have in his or her possession more than one thousand cigarettes or more than one thousand grams of tobacco at any one time, unless the person is a wholesale vendor duly licensed under this Act or a retail vendor duly licensed under this Act.

2.2(1.7)Despite anything else in this Act, a person who holds both a retail vendor’s licence and a wholesale vendor’s licence and who purchases tobacco under the authority of the retail vendor’s licence shall not sell that tobacco in the Province other than to a consumer.

2.2(4.1)A peace officer may, in the course of conducting a lawful search in respect of an offence under this Act or the regulations, seize and remove any vehicle in which he finds tobacco if he believes on reasonable and probable grounds that the tobacco in the vehicle is in the possession of any person in violation of subsection (1), (1.2), (1.3) or (1.4).

2.2(4.2)An authorized person may, in the course of conducting an audit, examination or inspection authorized by law, seize any tobacco if he or she believes on reasonable and probable grounds that the tobacco is in the possession of any person in violation of subsection (1), (1.2), (1.3) or (1.4).

2.2(5)Subject to subsection (8), where tobacco or anything other than a vehicle has been seized under the Provincial Offences Procedure Act or subsection (4.2), the person seizing the tobacco or thing shall retain it until a person has been charged with an offence under this Act and the proceedings have been concluded.

2.2(6)Subject to subsection (8), where a vehicle has been seized under subsection (4.1) the person seizing the vehicle shall retain the vehicle until a person has been charged with an offence under subsection (1), (1.2), (1.3) or (1.4) and the proceedings have been concluded.

2.2(7)Where a person is convicted of an offence in relation to tobacco seized under the Provincial Offences Procedure Act, the tobacco and any vehicle seized under subsection (4.1) that contained the tobacco, in addition to any other penalty prescribed by this Act, are forfeited to the Crown in right of the Province and the Minister may, subject to section 2.3, dispose of the tobacco and vehicle as he sees fit.

2.2(7.1)If a person is convicted of an offence in relation to tobacco seized under subsection (4.2), the tobacco, in addition to any other penalty prescribed by this Act, is forfeited to the Crown in right of the Province and the Minister may dispose of the tobacco as he or she sees fit.

2.2(8)Any tobacco or other thing seized under the Provincial Offences Procedure Act or subsection (4.2) and any vehicle seized under subsection (4.1) shall, upon application to the person retaining the tobacco, vehicle or thing, be immediately returned to the owner or the person in possession of it at the time of the seizure

2.2(9)Where

2.2(11)The Minister shall keep the tobacco, vehicle or thing handed over under subsection (9) for thirty days and then dispose of it as he sees fit unless within those thirty days a person by notice in writing claims that he is the owner of the tobacco, vehicle or thing.

2.2(12)Where a person makes a claim under subsection (11) and proves to the satisfaction of the Minister at a time and place fixed by the Minister that he is the owner of the vehicle or thing, or that he is the owner of the tobacco and entitled to possess it under this Act, the Minister shall return the vehicle, thing or tobacco to him.

2.2(12.1)Before tobacco, a vehicle or thing is returned under this section to the owner or the person in possession of it at the time of the seizure, that owner or person shall pay the expenses related to the seizure and retention of the tobacco, vehicle or thing.

2.2(13)Where a person makes a claim under subsection (11) and fails to prove to the satisfaction of the Minister that he is the owner of the vehicle or thing, or that he is the owner of the tobacco and entitled to possess it under this Act, the Minister may dispose of the vehicle, thing or tobacco as he sees fit.

2.2(14)Notwithstanding any of the provisions of this Act relating to the seizure of tobacco, vehicles or any other thing, no person who is carrying out his duty under this Act is liable for any loss or damages resulting from a lawful seizure except in the case of negligence.

2.2(14.1)For the purposes of subsection (15), “department” means a portion of the Public Service specified in Part I of the First Schedule of the Public Service Labour Relations Act.

2.2(15)The Minister may designate in writing an employee of any department for the purposes of this section.

2.2(16)A document signed by the Minister, or bearing a signature purporting to be that of the Minister, in which a person is designated for the purposes of this section may be adduced in evidence without proof of the appointment or signature of the Minister, and when so adduced is, in the absence of evidence to the contrary, proof of the designation.

2.2(17)An inspector or a person designated by the Minister may, in respect of an offence under this Act or the regulations, carry out a search of or seizure from any land, building, premises or other place, container or conveyance in accordance with the Provincial Offences Procedure Act as if he were a peace officer under that Act.

2.3(1)Where a vehicle is forfeited to the Crown in right of the Province under section 2.2, any person, other than a person who was convicted of the offence, who claims an interest therein as owner, mortgagee, lienholder or holder of any like interest may within thirty days after the date of the forfeiture apply to a judge of The Court of King’s Bench of New Brunswick for an order under subsection (4).

2.3(2)The judge to whom an application is made under subsection (1) shall fix a day not more than twenty days after the date of filing of the application for the hearing thereof.

2.3(3)The applicant shall serve notice of the application and of the hearing upon the Minister at least ten days before the day fixed for the hearing.

2.3(4)Where, upon the hearing of an application, it is made to appear to the satisfaction of the judge that the applicant is innocent of any complicity in the offence that resulted in the forfeiture and of any collusion in relation to that offence with the person who was convicted thereof, the applicant is entitled to an order declaring that his interest is not affected by such forfeiture and declaring the nature and extent of his interest.

2.3(5)The applicant or the Minister may appeal an order made under subsection (4) and the procedure governing appeals from orders or judgments of a judge of The Court of King’s Bench of New Brunswick applies.

2.3(6)Subject to subsection (8) the Minister shall, upon application made to him by any person who has obtained a final order under this section,

2.3(7)An application shall be made under subsection (6) not later than ten days after a final order is made under this section.

2.3(8)Before a vehicle seized and forfeited under section 2.2 is released under this section, the expenses relating to the seizure and retention of the vehicle shall be paid by the applicant, except where that person is the owner of the vehicle and the vehicle, at the time when it was seized, had been taken or was being used without his consent.

2.3(9)The applicant may by action in a court of competent jurisdiction recover the expenses relating to the seizure and retention of the vehicle under this Act from a person convicted of the offence.

2.3(10)Where

4.1(0.1)In this section

4.1(1)An enforcement agent is authorized to collect the tax in the Province in respect of the consumption of tobacco for the purposes of any taxation agreement entered into between the Minister and the Government of Canada or any of its agencies relating to the collection in the Province of the tax in respect of the consumption of tobacco.

4.1(2)An enforcement agent referred to in subsection (1) is designated to act on behalf of the Minister for the purposes of section 4 in relation to tobacco brought into or delivered in the Province from outside Canada.

4.1(3)Where a person referred to in section 4 refuses or fails to report to an enforcement agent in accordance with section 4 or to comply with a request to pay the tax made by an enforcement agent, the enforcement agent may detain the tobacco until the tax which shall be calculated at the rate imposed at the time the tobacco was detained and any expenses related to the detention of the tobacco are paid or until the expiration of sixty days after the date of the detention of the tobacco, whichever occurs first.

4.1(4)Upon the expiration of the sixty days referred to in subsection (3), the tobacco shall be disposed of as directed by the Minister.

4.1(5)No action lies against an enforcement agent with respect to an act or omission by the enforcement agent if the enforcement agent acted in good faith in pursuing his or her duties for the purposes of this Act.

5(1)The tax shall be computed to the nearest cent, one-half cent shall be considered one cent, and the minimum tax payable shall be one cent.

5(2)The tax collected under this Act forms part of the Consolidated Fund.

11(1)Every wholesale vendor shall keep in a prescribed form a record of all sales of tobacco made by such wholesale vendor in the Province, giving such information as may be required by the Minister.

11(2)Every retail vendor shall keep a record of all purchases of tobacco made by such retail vendor, giving such information as may be required by the Minister.

11(3)A person who holds both a wholesale vendor’s licence and a retail vendor’s licence shall keep distinct and clearly separated records that allow for the identification of the licence under which each purchase and sale of tobacco is undertaken.

18(1)A person who violates subsection 2.2(1), (1.2), (1.3), (1.4), (1.5) or (1.6) commits an offence.

18(1.1)Despite subsection 56(6) of the Provincial Offences Procedure Act, the minimum fine that may be imposed by a judge under that Act in respect of a violation of subsection 2.2(1), (1.4), (1.5) or (1.6) is $2,000.

18(1.2)Despite subsection 56(6) of the Provincial Offences Procedure Act and subsection (1.1), the minimum fine that may be imposed by a judge under that Act in respect of a second or subsequent violation of subsection 2.2(1), (1.4), (1.5) or (1.6) within five years after the date of the last conviction for the same violation of that subsection is $5,000.

18(2)A judge who imposes a fine under Part 2 of the Provincial Offences Procedure Act and, if applicable, under subsection (1.1) or (1.2), on a person who is convicted of a violation of subsection 2.2(1), (1.2), (1.3) or (1.4) shall impose an additional fine on the person equal in amount to five times the tax that would be payable on the tobacco in respect of which the offence was committed.

18.1(1)A person who violates or fails to comply with any provision of the regulations commits an offence.

18.1(2)A person who violates or fails to comply with a provision of this Act that is listed in Column I of Schedule A commits an offence.

18.1(3)Subject to subsections 18(1.1) and (1.2), for the purposes of Part II of the Provincial Offences Procedure Act, each offence listed in Column I of Schedule A is punishable as an offence of the category listed beside it in Column II of Schedule A.

21.1(1)In this section

21.1(2)The Minister, an inspector, a person authorized by him to act under this section, a person designated by the Minister under section 2.2 or a peace officer may, either before or after the institution of proceedings against a person in respect of an offence under this Act, accept from the person alleged to have committed the offence

21.1(3)Where a person makes a payment under subsection (2), he shall be deemed to have been convicted of the alleged offence in respect of which the payment was made, and the payment constitutes a full satisfaction, release and discharge of all fines and imprisonments which may be incurred by the person in respect of the offence.

21.3(1)Despite section 21.1, if the Commissioner believes, on reasonable grounds, that a person has violated or failed to comply with a provision of this Act that is listed in Column I of Schedule B, the Commissioner may issue a notice of non-compliance.

21.3(2)The Commissioner shall serve a notice of non-compliance on the person to whom it is directed

21.3(3)Service by registered mail shall be deemed to have been effected five days after the date the notice of non-compliance is deposited in the mail.

21.3(4)The notice of non-compliance shall include the following information:

21.3(5)A notice of non-compliance shall not be served more than one year after the Commissioner first had knowledge of the violation or failure to comply.

21.3(6)A person who receives a notice of non-compliance for the violation or failure to comply with subsection 11(1) or (2) or section 12 shall comply with the provision within 15 days after being served with the notice.

21.4(1)A person who receives a notice of non-compliance may submit written submissions to the Commissioner on the form provided by the Commissioner within 15 days after being served with the notice.

21.4(2)Within 30 days after receiving the written submissions, the Commissioner shall

21.5(1)A person subject to an administrative penalty shall not be charged with an offence in respect of the same incident that gave rise to the administrative penalty.

21.5(2)A person charged with an offence shall not be subject to an administrative penalty in respect of the same incident that gave rise to the charge.

21.6(1)The Commissioner shall impose an administrative penalty by issuing a notice of administrative penalty

21.6(2)The Commissioner shall serve a notice of administrative penalty on the person to whom it is directed

21.6(3)Service by registered mail shall be deemed to have been effected five days after the date the notice of administrative penalty is deposited in the mail.

21.6(4)The notice of administrative penalty shall include the following information:

21.6(5)A notice of administrative penalty shall not be served more than one year after the Commissioner first had knowledge of the violation or failure to comply.

21.7(1)A person who receives a notice of administrative penalty may request that the Minister review the Commissioner’s decision to issue the notice by applying to the Minister on the form provided by the Minister within 15 days after being served with the notice.

21.7(2)After receiving a request for a review under subsection (1), the Minister shall conduct the review by holding a hearing to consider the matter as soon as practicable.

21.7(3)The Minister shall not make a determination with respect to a review unless he or she has given the person who received a notice of administrative penalty an opportunity to make representations in writing or in person.

21.7(4)Following the review, the Minister may uphold, vary or rescind the decision of the Commissioner.

21.7(5)A person who receives a notice of administrative penalty may appeal the decision of the Minister to a judge of The Court of King’s Bench of New Brunswick.

21.8(1)If a person who receives a notice of administrative penalty does not apply for a review under section 21.7, the person shall pay the administrative penalty set out in the notice within 15 days after being served with the notice.

21.8(2)If a person who receives a notice of administrative penalty applies for a review under section 21.7 and the Minister confirms or varies the Commissioner’s decision, the person shall pay the administrative penalty within 15 days after the Minister makes the decision.

21.8(3)The administrative penalty shall be payable to the Minister.

21.8(4)For the purposes of this Act only, a person who pays an administrative penalty shall be deemed to have violated or failed to comply with the provision listed in Column I of Schedule B in respect of which the payment was made.

21.9(1)Subject to subsection (2), the amount of an administrative penalty for a violation of or failure to comply with a provision listed in Column I of Schedule B is as follows:

21.9(2)A violation of or failure to comply with the same provision that occurs after a period of two years or more without a violation of or failure to comply with the provision, may, in the discretion of the Commissioner, be treated by the Commissioner as a first violation or failure to comply under paragraph (1)(a).

22(1)For the purpose of carrying into effect the provisions of this Act according to their true intent or of supplying any deficiency therein the Lieutenant-Governor in Council may make such regulations, not inconsistent with the spirit of this Act, as are considered necessary or advisable, and without limiting the generality of the foregoing the Lieutenant-Governor in Council may make regulations: