sec.116Revenue offences

sec.116 Revenue offences

A keno licensee must not— evade the payment of an amount payable by the licensee for a keno tax or keno licence fee; or give the chief executive a monthly gross revenue return containing information the licensee knows is false, misleading or incomplete in a material particular. Maximum penalty—200 penalty units or 2 years imprisonment. If a corporation commits an offence against this provision, an executive officer of the corporation may be taken, under section 226 , to have also committed the offence. Subsection (1) (b) does not apply to a keno licensee if the licensee, when giving the monthly gross revenue return— informs the chief executive in writing, to the best of the licensee’s ability, how the return is false, misleading or incomplete; and if the licensee has, or can reasonably obtain, the correct information—gives the correct information. It is enough for a complaint against a person for an offence against subsection (1) to state that the document was false, misleading or incomplete to the person’s knowledge. s 116 amd 2013 No. 51 s 229 sch 1 (sec.116-ssec.1) A keno licensee must not— evade the payment of an amount payable by the licensee for a keno tax or keno licence fee; or give the chief executive a monthly gross revenue return containing information the licensee knows is false, misleading or incomplete in a material particular. Maximum penalty—200 penalty units or 2 years imprisonment. If a corporation commits an offence against this provision, an executive officer of the corporation may be taken, under section 226 , to have also committed the offence. (sec.116-ssec.2) Subsection (1) (b) does not apply to a keno licensee if the licensee, when giving the monthly gross revenue return— informs the chief executive in writing, to the best of the licensee’s ability, how the return is false, misleading or incomplete; and if the licensee has, or can reasonably obtain, the correct information—gives the correct information. (sec.116-ssec.3) It is enough for a complaint against a person for an offence against subsection (1) to state that the document was false, misleading or incomplete to the person’s knowledge.

• (a) evade the payment of an amount payable by the licensee for a keno tax or keno licence fee; or
• (b) give the chief executive a monthly gross revenue return containing information the licensee knows is false, misleading or incomplete in a material particular.
• (a) informs the chief executive in writing, to the best of the licensee’s ability, how the return is false, misleading or incomplete; and
• (b) if the licensee has, or can reasonably obtain, the correct information—gives the correct information.