Section 21
Period for institution of prosecution for non-payment of departure levy
ActIn forceProvision 21 of 66
Section 21
(1)
Subject to subsection (2), prosecution for an offence under subsection 20(3) may be instituted after the expiry of the period specified in paragraph 20(2)(c).
Departure Levy 19
(2)
No prosecution for an offence under subsection 20(3) shall be instituted against the registered person who has paid the amount of the departure levy due and payable, and the penalty specified under subsection 20(2) within the period specified in the same subsection.