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Liquor and Accommodation Act 1990 (No. 44 of 1990)
|Requested: 5 Dec 2013|
|Consolidated as at: Sessional|
68. False returns liquor
A person shall not
(a) with intent to defraud
(i) keep records or provide an abstract that is false or misleading in any material particular; or
(ii) omit from the person's records or abstract any information that is required to be in the record or abstract by virtue of this Part; or
(b) by an act or omission, wilfully evade the payment of a licence fee, or procure, or attempt to procure, an incorrect determination of a licence fee.
Fine not exceeding 40 penalty units.