Western Australian Current Acts Western Australian Current Acts (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: $5 000 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 110E.
[Section 110G inserted: No. 14 of 1998 s. 20.]
[Heading inserted: No. 14 of 1998 s. 20; amended:
No. 77 of 2006 Sch. 1 cl. 59(3).]