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Liquor and Accommodation Act 1990 (No. 44 of 1990)
Requested:  8 Jul 2015
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.