(3) If the disbursement is not made for a genuine emergency or hardship, the
councillors who knowingly agree to the disbursement are jointly and severally
liable to pay the local government—
(a) the amount of the disbursement; and
(b) interest on the amount of the disbursement, at the rate at which interest
accrues on overdue rates, calculated from the day of the disbursement to the
day of repayment; and
(c) any fees, charges, penalties or other expenses
incurred by the local government in relation to the disbursement.
(4) Those
amounts may be recovered as a debt payable to the local government.