(5) The Commission may waive or refund payment of S. 116(5) interest under this section, as the Commission amended by No. 114/2003 thinks fit. s. 12.1.2 (Sch. 5 item 112). S. 117 * * * * * repealed by No. 34/1993 s. 11. 118 Recovery of amounts owing An amount payable under this Part is a debt due to the State and may be recovered in a court of competent jurisdiction. S. 119 119 Effect of suspension of licence amended by No. 34/1993 If a casino licence has been suspended and a s. 12. manager appointed under section 22, the casino supervision and control charge and casino tax are not payable in respect of the period during which the licence is suspended. 120 Offences relating to revenue A person must not— S. 120(a) (a) wilfully evade the payment of any fee, amended by premium payment, charge, tax or levy No. 34/1993 payable by the person under this Act; or s. 13. S. 120(b) (b) furnish a return, or make a statement or amended by report, to the Commission or an inspector in Nos 34/1993 s. 13, 114/2003 respect of any fee, premium payment, s. 12.1.2 charge, tax or levy payable under this Act (Sch. 5 knowing that the return, statement or report item 113). is false or misleading in a material particular. 100 penalty units.
S. 116(5) amended by No. 114/2003 s. 12.1.2 (Sch. 5 item 112). (5) The Commission may waive or refund payment of interest under this section, as the Commission thinks fit. S. 117 repealed by No. 34/1993 s. 11. * * * * * 118 Recovery of amounts owing An amount payable under this Part is a debt due to the State and may be recovered in a court of competent jurisdiction. S. 119 amended by No. 34/1993 s. 12. 119 Effect of suspension of licence If a casino licence has been suspended and a manager appointed under section 22, the casino supervision and control charge and casino tax are not payable in respect of the period during which the licence is suspended. 120 Offences relating to revenue A person must not— S. 120(a) amended by No. 34/1993 s. 13. (a) wilfully evade the payment of any fee, premium payment, charge, tax or levy payable by the person under this Act; or S. 120(b) amended by Nos 34/1993 s. 13, 114/2003 s. 12.1.2 (Sch. 5 item 113). (b) furnish a return, or make a statement or report, to the Commission or an inspector in respect of any fee, premium payment, charge, tax or levy payable under this Act knowing that the return, statement or report is false or misleading in a material particular. 100 penalty units.