Christchurch property developer Dave Henderson has been sentenced to four months' community detention and 200 hours' community service for not paying $163,000 in tax.
Mr Henderson will have a curfew from 7pm to 7am.
Mr Henderson has had a long-running battle with the Inland Revenue Department spanning 30 years.
In the 1990s he was bankrupted by the IRD but fought back and won. He then celebrated by buying the building where the IRD was based, and turning it into a hotel. The story has been turned into a book and a movie.
The 60-year-old was bankrupted again in 2010, this time for failure to pay PAYE to his employees. He claims he has an intellectual disability that prevents him from filling in forms.
Speaking today, Mr Henderson says he wished he had done a lot of things differently.
"I come along and stand my beating like a man, that's all one can do," he said.
Mr Henderson says he paid the PAYE owed recently.
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