Section 10

The Minister may, by order published in the Gazette, provide for the imposition of a levy of such amount as may be specified in the order on employers and contractors in respect of any person or class of persons employed by them who are required before accepting any employment to apply for work permits.

Any order made under subsection (1) may provide for the recovery of the levy in such manner and through such channels as may be specified in the order.

Where the amount of the levy which an employer or a contractor is liable to pay in respect of any month is not paid within such period as may be specified in the order, the employer or the contractor shall be liable to pay a penalty on the amount for every day the amount remains unpaid commencing from the first day of the month succeeding the month in respect of which the amount is payable and the penalty shall be calculated at the rate of 2% per month, or the sum of $5, whichever is the greater, but the total penalty shall not exceed 20% of the amount of levy outstanding.

The Commissioner may in any case in which he thinks fit remit in whole or in part any penalty due under subsection (3).

Any levy and penalty due from and payable by an employer or a contractor shall be recoverable by the Commissioner, or any person duly authorised by the Commissioner to act on his behalf, as a debt due to the Government.

For the purpose of reimbursing any person authorised by the Commissioner to act on his behalf for the expenses incurred by him in the collection and recovery of the levy, the Minister may authorise that person to be paid such amount as the Minister may determine.

In any proceedings for the recovery of any levy and penalty due thereon which an employer or a contractor is liable to pay, a certificate purporting to be under the hand of the Commissioner certifying the amount of the levy and penalty due thereon payable by such person shall be prima facie evidence of the facts stated therein.[8B