Where:
(a) the Registrar receives an amount under paragraph 47(1)(a) from an employer other than the Commonwealth in relation to a calendar month;
(b) the employer contravenes paragraph 47(1)(b) in relation to the calendar month; and
(c) an amount (in this section called the appropriated amount ) is required to be credited to the Account under paragraph 78(3)(d) in relation to the employer in relation to the calendar month;
the employer is liable to pay to the Registrar, by way of penalty, an amount equal to the appropriated amount.