Civil Aviation Act 2023

Regulations and miscellaneous provisions - Regulations - Levies

422: Offences in relation to levy orders

You could also call this:

"Breaking rules about paying aviation levies can lead to fines or prison"

If you do not make a return as required by the regulations made under section 418 and you do not have a good reason, you commit an offence. You also commit an offence if you do not keep records as required by the regulations made under section 418 and you do not have a good reason.

If you make a return that you know is false or misleading, you commit an offence.

If you commit one of these offences, you can get a fine when you are convicted. The fine can be up to $5,000 if you are an individual, or up to $25,000 if you are not an individual.

If you make a false return, you can get a bigger fine or even go to prison when you are convicted. The fine can be up to $10,000 or you can go to prison for up to 12 months, or both, if you are an individual. If you are not an individual, the fine can be up to $50,000.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS102066.


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421: Director may audit levy returns, or

"The Director can check your levy payment records to make sure they are correct."


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423: Recovery of fees, charges, and levies, or

"Paying for services done to your aircraft"

Part 10Regulations and miscellaneous provisions
Regulations: Levies

422Offences in relation to levy orders

  1. A person who, without reasonable excuse, fails to make a return as required by regulations made under section 418 commits an offence.

  2. A person who, without reasonable excuse, fails to maintain records as required by regulations made under section 418 commits an offence.

  3. 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.

  4. A person who commits an offence against subsection (1) or (2) is liable on conviction,—

  5. in the case of an individual, to a fine not exceeding $5,000:
    1. in the case of any other person, to a fine not exceeding $25,000.
      1. A person who commits an offence against subsection (3) is liable on conviction,—

      2. 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:
        1. in the case of any other person, to a fine not exceeding $50,000.