100Collection agents and collection sub‑agents to notify unpaid levy

#### 100 Collection agents and collection sub‑agents to notify unpaid levy (1) If: (a) an amount of levy is required to be paid to a collection agent or a collection sub‑agent under paragraph 97(2)(b), 98(2)(b) or 99(3)(b) at or before a particular time in a particular month; and (b) the levy is not paid at or before that time; the collection agent or collection sub‑agent must, within 28 days after the end of the month, give an authorised person a notice about the unpaid levy. (2) A notice under subclause (1) must set out such information as is specified in the regulations. (3) A person commits an offence if: (a) the person is subject to a requirement to give an authorised person a notice under subclause (1); and (b) the first‑mentioned person engages in conduct; and (c) the first‑mentioned person’s conduct contravenes the requirement. Penalty for contravention of this subclause: 50 penalty units. > Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.