(1) If a person does not comply with the requirements of a notice under
section 15A within the time specified in the notice (whether that person has
been convicted of an offence in respect of the notice or not), the
Commissioner or an officer or employee of the Service authorised by the
Commissioner may, where the notice required the doing of any act or thing on
any land, enter upon the land and do the act or thing.
(2) Any costs incurred
by the Commissioner under subsection (1) may be recovered in a court of
competent jurisdiction from the person served with the notice as a debt due to
the Crown.
(3) If the person is the owner of the land on which the act or
thing is done, the costs incurred shall, until paid, be a charge on the land.
(4) A person who obstructs or hinders the Commissioner or an officer or
employee of the Service in the exercise of powers under subsection (1) shall
be liable to a penalty not exceeding 50 penalty units.
