Part 10Regulations and miscellaneous provisions
Regulations: Levies
422Offences in relation to levy orders
A person who, without reasonable excuse, fails to make a return as required by regulations made under section 418 commits an offence.
A person who, without reasonable excuse, fails to maintain records as required by regulations made under section 418 commits an offence.
A person who makes a return required to be made by the person by regulations made under section 418 knowing that the return is false or misleading in a material particular commits an offence.
A person who commits an offence against subsection (1) or (2) is liable on conviction,—
- in the case of an individual, to a fine not exceeding $5,000:
- in the case of any other person, to a fine not exceeding $25,000.
A person who commits an offence against subsection (3) is liable on conviction,—
- in the case of an individual, to imprisonment for a term not exceeding 12 months or to a fine not exceeding $10,000, or both:
- in the case of any other person, to a fine not exceeding $50,000.