Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts27. (1) A person who, in the opinion of the Commissioner based on reasonable grounds, wholesales or retails “X” videos without the appropriate licence is liable to pay the Territory an amount equal to the sum of the fees which would have been payable under this Act if such a licence had—
(a) been granted to the person immediately before the date of the first such transaction;
(b) been renewed (as necessary) each month after that date until the expiration of the last month before the last such transaction; and
(c) expired immediately after the last such transaction.
(2) Subsection (1) applies whether or not the relevant wholesaler or retailer is convicted of an offence against section 24 or 25.
(3) The Tax Act applies in relation to this section as if a licence had been granted, renewed and expired in the manner referred to in paragraphs (1) (a), (b) and (c).