158Offences relating to revenue

158 Offences relating to revenue (1) A licensee who: (a) wilfully evades the payment, in whole or part, of a gaming machine tax or gaming machine community benefit levy payable under this Part, any costs and charges payable under section 149A or a penalty payable under section 153; (b) makes or provides, or authorises or permits the making or providing of, a monthly gaming machine reconciliation report to the Director knowing the report to be false, erroneous or misleading in a material particular; or (c) knowingly makes or provides, or authorises or permits the making of, a monthly gaming machine reconciliation report to the Director containing errors in calculation that result in a delay or avoidance of the payment, in whole or part, of a gaming machine tax or gaming machine community benefit levy payable under this Part or a penalty payable under section 153, (2) A licensee who: (a) makes or provides, or authorises or permits the making or providing of, a monthly gaming machine reconciliation report to the Director that is false, erroneous or misleading in a material particular, without having taken reasonable steps to ensure that the report was not false, erroneous or misleading in a material particular; or (b) knowingly lodges or causes to be lodged with the Director a remittance of an amount less than the amount due and payable under section 152(1),

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