STATE PENALTIES ENFORCEMENT ACT 1999 - SECT 91
Penalty is alternative to prosecution for certain offences against part
STATE PENALTIES ENFORCEMENT ACT 1999 - SECT 91
Penalty is alternative to prosecution for certain offences against part
91 Penalty is alternative to prosecution for certain offences against part
(1) If a prosecution is started against an employer for an offence against
section 81, any amount payable by the employer as a late payment penalty in
the circumstances of the contravention is not payable.
(2) If—
(a) a person
who must pay a late payment penalty to the registrar under this division pays
an amount to the registrar in full or partial discharge of the person’s
liability for the penalty; and
(b) a prosecution is started against the
person for an offence against section 81in the circumstances in which the
late payment penalty became payable;
the registrar must either refund the
amount to the person, or apply the amount in full or partial discharge of
another debt the person owes to SPER under this Act.
(3) However, if the
prosecution is withdrawn, the person again becomes liable to pay the late
payment penalty.
(4) For subsection (3) , the period of the prosecution is
not counted for the purpose of calculating a late payment penalty under
section 87or 88.