(1) Where a person is liable to a level one penalty for an offence against this Act the person is liable ¾

(a) if the offence was committed by the person as an employee ¾

(i) for a first offence, to a fine of $5 000; and

(ii) for a subsequent offence, to a fine of $6 250;

(b) if paragraph (a) does not apply ¾

(i) in the case of an individual ¾

(I) for a first offence, to a fine of $25 000; and

(II) for a subsequent offence, to a fine of $31 250;

or

(ii) in the case of a body corporate ¾

(I) for a first offence, to a fine of $50 000; and

(II) for a subsequent offence, to a fine of $62 500.

(2) Where a person is liable to a level 2 penalty for an offence against this Act the person is liable ¾

(a) in the case of an individual ¾

(i) for a first offence, to a fine of $100 000; and

(ii) for a subsequent offence, to a fine of $125 000;

or

(b) in the case of a body corporate ¾

(i) for a first offence, to a fine of $200 000; and

(ii) for a subsequent offence, to a fine of $250 000.

(3) Where a person is liable to a level 3 penalty for an offence against this Act the person is liable ¾

(a) in the case of an individual ¾

(i) for a first offence, to a fine of $200 000; and

(ii) for a subsequent offence, to a fine of $250 000;

or

(b) in the case of a body corporate ¾

(i) for a first offence, to a fine of $400 000; and

(ii) for a subsequent offence, to a fine of $500 000.

(4) Where a person is liable to a level 4 penalty for an offence against this Act the person is liable ¾

(a) in the case of an individual ¾

(i) for a first offence, to a fine of $250 000 and imprisonment for 2 years; and

(ii) for a subsequent offence, to a fine of $312 500 and imprisonment for 2 years;

or

(b) in the case of a body corporate ¾

(i) for a first offence, to a fine of $500 000; and

(ii) for a subsequent offence, to a fine of $625 000.

[Section 3A inserted by No. 51 of 2004 s. 15.]