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ENVIRONMENTAL PROTECTION ACT 1986 - SECT 110G

ENVIRONMENTAL PROTECTION ACT 1986 - SECT 110G

110G .         Evading levy

        (1)         A person who, by any wilful act, default or neglect, or by any fraud, art or contrivance whatever, evades or attempts to evade payment of all or any amount of a levy commits an offence.

        Penalty: $5 000 and treble the amount evaded or attempted to be evaded.

        (2)         The imposition on a person of a fine under subsection (1) does not affect the liability of the person to pay the levy and penalty under section 110E.

        [Section 110G inserted: No. 14 of 1998 s. 20.]

        [Heading inserted: No. 14 of 1998 s. 20; amended: No. 77 of 2006 Sch. 1 cl. 59(3).]