Pay-Roll Tax Assessment Act 1941 (REPEALED)
Part VIII
-
Taxation prosecutions
SECTION 61 (Repealed by 101 of 2006)
61
Treatment of convicted offenders
Where any pecuniary penalty is adjudged to be paid by any convicted person, the court:
(a) may commit the offender to gaol until the penalty is paid; or
(b) may release the offender upon his giving security for the payment of the penalty; or
(c) may exercise for the enforcement and recovery of the penalty any power of distress or execution possessed by the court for the enforcement and recovery of penalties in any other case.
Where any pecuniary penalty is adjudged to be paid by any convicted person, the court:
(a) may commit the offender to gaol until the penalty is paid; or
(b) may release the offender upon his giving security for the payment of the penalty; or
(c) may exercise for the enforcement and recovery of the penalty any power of distress or execution possessed by the court for the enforcement and recovery of penalties in any other case.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.