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In force2020 Revised Edition

Part 8 · Administration and Enforcement, Etc.

59. Offence relating to failure to pay tax

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A person that, in accordance with a demand note served on the person under section 17(4)(b), fails to pay the tax specified in the demand note, shall be guilty of an offence and shall be liable on conviction to a fine that is triple the amount of tax specified in the demand note as being outstanding.

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