34Matters to be included in an infringement notice

34 Matters to be included in an infringement notice

(1) An infringement notice must: (a) state that it is being served on behalf of the Secretary; and (b) set out particulars of the alleged offence and the maximum penalty that a court could impose for the alleged offence; and (c) if there is still any unpaid amount of tradex duty—state that the obligation to pay that amount continues despite the service of the infringement notice; and (d) specify a penalty that is payable under the notice in respect of the alleged offence; and (e) state that, if: (i) the person on whom the notice is served does not wish the matter to be dealt with by a court; and (ii) the person has paid any unpaid amount of tradex duty or pays any unpaid amount of tradex duty within the period of 28 days after the date of service of the notice; the person may pay to the Secretary within that period the amount of the penalty specified in the notice; and (f) state where and how the penalty may be paid.

Note: The Secretary has power to extend periods stated in notices given under paragraph (1)(e) (see section 43).

(2) An infringement notice may contain any other matters that the Secretary considers necessary. (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is an amount equal to one‑fifth of the tradex duty that was not paid by the person on whom the notice is served within the period applicable under subsection 21(3).