(1) A person who contravenes section 165 or section 166 commits an offence and is liable on summary conviction to a fine of not less than one hundred penalty units and not more than two hundred penalty units or to a term of imprisonment of not less than three months and not more than six months or to both the fine and term of imprisonment.

(2) A rating authority may proceed against an employer required to deduct and pay any rate to a rating authority or a person appointed as agent for the collection of any rates for an amount of rate as if the person was originally liable to pay the rate.

(3) The employer or agent shall be indemnified in respect of any act done in accordance with section 165 or section 166.