Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if a penalty amount, including a part of a penalty amount, becomes payable under section 47 by a person because of an act or omission of the person.
(2) If a proceeding is started against the person for an offence against a provision of this Act relating to the act or omission, and the penalty amount has not been paid to the commissioner, the penalty amount is payable only if the commissioner withdraws the proceeding.
(3) If the penalty amount has been paid to the commissioner, but a proceeding is started against the person for an offence against a provision of this Act arising out of the act or omission, the penalty amount must be refunded by the commissioner.
(4) Despite subsection (3), if the commissioner withdraws the proceeding for the offence, the person again becomes liable to pay the penalty amount.