Tobacco Act, 1934

Restriction on rehandling tobacco.

20.—(1) It shall not be lawful for any person to rehandle tobacco unless such person is the holder of a licence (in this Act referred to as a rehandler's licence) issued by the Revenue Commissioners under this Part of this Act and such tobacco is rehandled under and in accordance with such licence, or such person is the holder of an experimental manufacturer's licence and such tobacco is rehandled under and in accordance with such licence.

(2) If any person acts in contravention of this section he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds.