Southland District Council (Stewart Island/Rakiura Visitor Levy) Empowering Bill

  • enacted
18 Offences
  • A person commits an offence and is liable on summary conviction to a fine not exceeding $500 who—

    • (a) evades the payment of any fee payable by that person; or

    • (b) resists or obstructs any authorised officer in the execution of their duty; or

    • (c) falsely claims exemption from a levy.

    (2) An agent commits an offence and is liable on summary conviction to a fine not exceeding $500 who—

    • (a) fails to collect a levy payable under this Act; or

    • (b) fails to pay any levy collected to the Council in accordance with this Act; or

    • (c) gives false information to the Council on the levies collected.