South Australian Consolidated Acts South Australian Consolidated Acts52—Evasion of casino duty
(a)
attempt to evade the payment of casino duty; or
(b) make
a false or misleading statement or return relevant to amount of casino duty
payable knowing it to be false or misleading.
Maximum penalty: $100 000.
(2) If the licensee
contravenes subsection (1), the Treasurer may, within 4 years after the
liability for duty arose, make an estimate of the duty that should have been
paid and make a reassessment of duty on the basis of the estimate.
(3) Duty may be
recovered on the basis of the reassessment as a debt.