sec.325Offences relating to revenue

### sec.325 Offences relating to revenue A licensee must not wilfully evade the payment, in whole or part, of— gaming machine tax or health services levy payable under this part; or a penalty payable under section 319 . Maximum penalty—400 penalty units or 2 years imprisonment. If a corporation commits an offence against this provision, each executive officer of the corporation may be taken, under section 352 , to have also committed the offence. s 325 amd 1992 No. 35 sch; 1993 No. 63 s 2 sch ; 1997 No. 24 ss 54 , 61 sch sub 1999 No. 8 s 107 amd 2001 No. 50 s 16 ; 2005 No. 60 s 36 sch 2 ; 2013 No. 51 s 229 sch 1 - (a) gaming machine tax or health services levy payable under this part; or - (b) a penalty payable under section 319 .