Queensland Numbered Acts

WASTE REDUCTION AND RECYCLING (WASTE LEVY) AMENDMENT ACT 2019 - SECT 16

16 Amendment of s 264 (General duties about documents or records)

Section 264 —
insert—

(3) However, if a person contravenes subsection (1) or (2) with the intent to evade payment of the waste levy, the person is liable to a maximum penalty of—

(a) 2 years imprisonment; or

(b) whichever is the greater of the following amounts—

(i) 2,000 penalty units;

(ii) a fine that is twice the waste levy amount the payment of which the person sought to evade, and twice the amount of any interest payable in relation to the failure to pay the waste levy amount by the due date for its payment.