South Australian Consolidated Acts South Australian Consolidated Acts (1) Where an employer
fails to furnish a return or to pay a levy as and when required by or under
this Act—
(a) the
amount of any levy in arrears will be increased by penalty interest at the
prescribed rate; and
(b)
the Board may impose on the employer a fine of an amount (not exceeding the
prescribed amount) fixed by the Board.
(2) The Board may for
any proper reason remit penalty interest or a fine imposed under
subsection (1) wholly or in part.