(1) If, from premises outside the Territory, a person sells a quantity of subsidised liquor, or offers a quantity of subsidised liquor for sale, being liquor that the person knows to be subsidised, the person shall pay the Commissioner—
(a) if payment is received within 21 days after the date of the repayment notice—the amount of the subsidy, plus interest; or
(b) if no such payment is received within 21 days after the date of the repayment notice—3 times the amount of the subsidy, plus interest.
(2) This section does not apply in relation to a quantity of liquor if the supplier who received a subsidy in relation to the liquor is liable to pay an amount under section 14, 15 or 16 .