On 63 occasions during that period, APG failed to pay the full amount which totalled more than $1.6m.

“As a result, Tatana was charged with 63 counts of aiding and abetting APG to knowingly take PAYE from workers’ wages and not pay it on to Inland Revenue,” IRD said.

Analysis of APG’s bank accounts showed more than $800,000 had been diverted for Tatana’s personal use.

Further significant funds had been diverted to Tatana’s personal bank account and Tatana’s daughter’s bank account, which Tatana was also using at the time, IRD said.

“The money went on large cash withdrawals, gambling, takeaways, and liquor … [but] we can’t break that down to how much on each.”

Between April and May 2022, APG also received more than $2.2m in Covid-19 wage subsidies along with $107,500 in government resurgence support payments.

Tatana was the sole director of APG at the time of the PAYE offending, was the signatory on the bank accounts, and dealt with Inland Revenue in relation to PAYE debt, IRD said.

“[She] was given several warnings, but the non-payment continued and in May 2021 she was told APG was under investigation for failure to pay PAYE.”

Judge Crosbie agreed with the IRD that Tatana had shown a lack of remorse and he said the sentence needed to “denounce and deter” such offending.

Government departments could also be seen as easy targets, but if everyone offended as Tatana had “we would be in a state of chaos”, the judge said.

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