New Zealand Legislation: Acts
Acts are laws made by Parliament
(1) Where a person—
(a) avoids or attempts without reasonable excuse to avoid paying any levy payable by that person under a levy order; or
(b) refuses or fails without reasonable excuse to collect any levy required to be collected by that person under a levy order; or
(c) refuses or fails without reasonable excuse to pass on or dispose of any levy collected by that person in the manner prescribed by a levy order; or
(d) refuses or fails without reasonable excuse to issue an invoice to any other person in the manner prescribed by a levy order; or
(e) fails to keep or properly maintain records or accounts of any leviable activity carried on by that person sufficient to satisfy the requirements of any levy order; or
(f) refuses or fails without reasonable excuse to submit (within the time required) any statement or return required to be submitted by that person under a levy order; or
(g) submits any statement or return required to be submitted by that person under a levy order that to that person's knowledge is false, incomplete, or misleading in a material particular; or
(h) refuses or fails, without reasonable excuse, to comply with any requirement made under section 17(1),—
that person commits an offence against this Act and is liable on summary conviction to a fine not exceeding $10,000.
(2) Any offence against this Act committed by any employee or agent in the course of employment or agency shall be deemed to have been also committed by the employee's or agent's employer or principal if it is proved that the act or omission constituting the offence occurred with the employer's or principal's authority, permission, or consent.
