Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) If a court finds a person guilty of an offence against section 33 (1) or subsection (2) of this section (whether or not it convicts the person), the court may, in addition to imposing a penalty on the person—
(a) order that the person apply to the registrar under section 33 for registration as an employer within a stated time; and
(b) order that the person pay to the authority all amounts that would have been payable by the person under section 51 (Determination of levy—employers) if the person had complied with this Act since becoming an employer.
(2) A person commits an offence if—
(a) a court makes an order against the person under subsection (1) (a); and
(b) the person does not comply with the order.
Maximum penalty: 100 penalty units, imprisonment for 1 year or both.
(3) A certified copy of an order under subsection (1) (b) may be filed in a court having civil jurisdiction to the extent of the amount stated in the order and, if so filed, has effect in all respects as if it were a judgment of the court.