78
CurrentEvading levy
Part 7Collection and application of levy
Division 1Collection of levy imposed under Waste Avoidance and Resource Recovery Levy Act
78 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: a fine of $10 000 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 76.
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