When you have to pay a levy, you must pay it into a special bank account that belongs to the government. You have to keep each levy payment separate so it can be accounted for properly. If you do not pay a levy, the amount you owe is like a debt to the government.
If you do not pay this debt, it can be recovered in a court that has the power to make decisions about it. This means you might have to pay the debt in a court of law. The court can make you pay the amount you owe to the government.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4632974.
The person to whom the levy is payable must ensure that each levy payment is paid into a Crown Bank Account and is separately accounted for.
The amount of any unpaid levy is recoverable in any court of competent jurisdiction as a debt due to the Crown.
