325
In forceOffences relating to revenue
Part 9Financial provisions
Division 4Payment of taxes, levies and fees and related matters
325 Offences relating to revenue
A licensee must not wilfully evade the payment, in whole or part, of—
(a)
gaming machine tax or health services levy payable under this part; or
(b)
a penalty payable under section 319.
Maximum penalty—400 penalty units or 2 years imprisonment.
Note—If a corporation commits an offence against this provision, each executive officer of the corporation may be taken, under section 352, to have also committed the offence.
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