The owner of Aussie Gifts and Accessories has steered clear of the retail side of the operation in a bid to avoid detection.

Shane Matthew Bear, however, has twice been busted selling chop chop from the High Street store.

He was caught at the business on August 3, with 41,000 untaxed cigarettes, 30 bags of loose tobacco and a hidden stash of $5000 cash in the building.

It was the third recent search warrant conducted by police at the premises, and the second time Bear was arrested.

The 45-year-old had received a “merciful” outcome during his first court appearance, but magistrate Ian Watkins this week said he was now in a different category after re-offending.

In a further blow, the court will make the tax office aware of his cash-in-hand income of $800 a week, which Bear had failed to declare.

“The operators aren’t silly enough to put themselves down at the retail level,” Mr Watkins said. 

“I accept that you were simply a retail or ‘street’ level participant in this scheme.” 

The magistrate said taxpayers were essentially footing the bill for the operation, and said Bear had already been “on notice” by the court and had continued to offend. 

He was charged with dealing with the proceeds of crime. 

“I think it takes it into a different category of sentence,” Mr Watkins said. 

He fined the 45-year-old $2500 and ordered he pay costs of $119.90. 

Mr Watkins said he suspected the tax office would make contact with him. 

Police have spoken to the owner of the business but he has not been charged. 

Bear started at the store after losing his plastering job.