596Liability of premium adviser

596 Liability of premium adviser (1) If, through the negligence of a premium adviser, an employer is liable to pay a default penalty or late payment penalty as determined by the Authority in accordance with Part 10— (a) the premium adviser is liable to pay the employer the amount of the default penalty or late payment penalty; and (b) the amount of the default penalty or late payment penalty may be sued for and recovered by the employer in any court of competent jurisdiction. (2) This section does not exonerate an employer from the liability to pay a default penalty or late payment penalty as determined by the Authority in accordance with Part 10. (3) In this section, ***premium adviser*** means a person who provides professional advice to an employer in respect of an employer's liability to pay premiums under a premiums order and includes a financial adviser, legal practitioner and accountant.