53Penalty in relation to certain unexplained remittances by employers

#### 53 Penalty in relation to certain unexplained remittances by employers Where: (a) the Registrar receives an amount under paragraph 47(1)(a) from an employer other than the Commonwealth in relation to a calendar month; (b) the employer contravenes paragraph 47(1)(b) in relation to the calendar month; and (c) an amount (in this section called the appropriated amount) is required to be credited to the Account under paragraph 78(3)(d) in relation to the employer in relation to the calendar month; the employer is liable to pay to the Registrar, by way of penalty, an amount equal to the appropriated amount.