35When levy must be paid

35 When levy must be paid (1) A person who is liable to pay an amount of the levy for construction work commits an offence if: (a) the person engages in conduct; and (b) the result of the conduct is that the amount of the levy is not paid to the Board: (i) for a levy mentioned in section 33(2)(a), or the part of a levy mentioned in section 33(2)(b)(i): (A) before the construction work starts; or (B) if the Board allows a later time for the payment of the levy under section 44, 46 or 48 – at or before the later time; or (ii) for the part of a levy mentioned in section 33(2)(b)(ii) – within 90 days after the notice under section 33(4) is published in the Gazette. (2) Strict liability applies to subsection (1)(b).