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Surely the employer should be fined as well or did she just stay living here for 3 months but didn't work anywhere ? I don't understand why seasonal workers, get a 9 month housing licence but a 12 month tax code, surely as short term they should be taxed month by month. I hear that short term licence holders claim back a large portion of the tax they pay due to this daft system. So they export most of their wages off island and don't pay much tax either so where's the benefits to the Island. If she didn't work the 3 months one assumes she got ax credited back .. And this was probably more than the fine.
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