28Offence for non-payment of levy

28 Offence for non-payment of levy

(1)  [Section 28 Subsection (1) amended by No. 54 of 2004, s. 21, Applied:01 Mar 2005] If any building or construction work is commenced before the levy due in respect of that work has been paid, the project owner is guilty of an offence and is liable on summary conviction to a penalty of the sum of –

(a) [Section 28 Subsection (1) amended by No. 54 of 2004, s. 21, Applied:01 Mar 2005] twice the amount of the levy required to be paid; and

(b) [Section 28 Subsection (1) amended by No. 54 of 2004, s. 21, Applied:01 Mar 2005] a fine not exceeding 50 penalty units.

(2)  A penalty imposed under subsection (1) does not affect the liability of a project owner for payment of the levy.