1 Penalty Unit = $130.55 Penalty Units in Queensland When deciding a sentence, the magistrate or judge considers multiple factors. For crimes in Queensland, the Court may deem that a fine is the most appropriate sentence. In most cases, fines are based on a system of penalty units, where a penalty unit is a set amount of money. Fines will be imposed as a specific multiple of penalty units. The exact amount is changed with time, in order to reflect the current economy of the time. 1 Penalty Unit is currently worth $130.55. This information is current as at 11 December 2018.