Offences and recovery of penalties etc.
412 Offences and recovery of penalties etc.
A person who contravenes or fails to comply with any provision of this Act commits an offence against this Act and, save where a specified penalty is otherwise prescribed, is liable to a penalty of 200 penalty units or to imprisonment for 12 months.
A proceeding for an offence against this Act must be started within—
1 year after the commission of the offence; or
1 year after the offence comes to the complainant’s knowledge, but within 2 years after the commission of the offence.
The Taxation Administration Act 2001, section 45 provides for the payment and recovery of royalty and related amounts payable to the State under this Act.
If a person (the payer) does not pay an amount of royalty payable by the payer to another person (the payee) under section 320(3)(b), the payee may recover from the payer the unpaid amount as a debt.
All other amounts payable under this Act, other than by way of a penalty (whether for an offence, or for a breach of the conditions of a mining tenement or other authority under this Act, or otherwise) and not recovered by way of utilisation of any security deposit may be recovered as a debt.
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