(1) An inspector may,
by written notice given to an employer, require the employer to provide to the
inspector a certificate from an auditor containing a statement as
to —
(a) the
number of workers employed by the employer during a specified period; and
(b) the
amount of remuneration paid by the employer to each worker during that period.
(2) In
subsection (1) —
auditor means a person registered as an auditor
under the Corporations Act 2001 (Commonwealth) Part 9.2.
(3) The certificate
must be provided within the period (being not less than 28 days)
specified in the notice.
(4) An employer must
not, without reasonable excuse, refuse or fail to comply with a requirement
under subsection (1).
Penalty for this subsection: a fine of
$15 000.
(5) If a court
convicts a person, or finds a person guilty, of an offence against
subsection (4), the court may order the person to give to WorkCover WA
the certificate required under subsection (1) within 14 days after
the order is made.
(6) An order may be
made under subsection (5) in addition to any penalty that may be imposed
or any other action that may be taken in relation to the offence.