8HACourt may order payment of amount in addition to penalty

#### 8HA Court may order payment of amount in addition to penalty (1) If: (a) a person (the convicted person) is convicted before a court of an offence against section 8C, 8D or 8H in relation to a refusal or failure to do a particular thing; and (b) the court is satisfied that the purpose of, or one of the purposes of, the refusal or failure was to facilitate the avoidance of an amount of a tax liability of the convicted person or another person; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding: (c) if the offence is an offence to which subsection 8E(2) or (3) applies—3 times that amount; or (d) in any other case—2 times that amount. (2) A reference in this section to a conviction of a person for an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence.