Perth Lord Mayor Lisa Scaffidi is careless, dismissive and likely to reoffend, according to lawyers representing the Department of Local Government.

Closing submissions are being heard at a State Administrative Tribunal (SAT) hearing to determine what penalty Ms Scaffidi will face after she was found to have committed 45 "serious breaches" of the Local Government Act by failing to properly disclose gifts and travel.

State Solicitors Office lawyer Carolyn Thatcher called for an immediate six-month suspension, saying Ms Scaffidi had paid scant, if any, regard to the need to complete her annual returns accurately.

"She failed to appreciate the significance of the returns and the need to disclose elements properly," Ms Thatcher told the hearing.

"The respondent is someone who blames other people, who makes excuses and denies that it is her fault."

Ms Scaffidi last week lodged a notice of appeal against the SAT's findings in the Supreme Court.

Ms Thatcher said that suggested the Lord Mayor was not remorseful and had not fully accepted the seriousness of her actions.

"The tribunal is not looking at a respondent that has demonstrated insight into her wrongdoing," she said.

"[Her] response to her shortcomings simply doesn't demonstrate that she will not do it again."

Scaffidi 'rightly condemned' by media

Ms Thatcher said Ms Scaffidi's criticism of media coverage of the case was unwarranted, and the Lord Mayor had been rightly condemned in the press — in fact, the media had failed to convey the gravity of the breaches.

She said Ms Scaffidi was not an appropriate person to be in a leadership role.

But Ms Scaffidi's lawyer Steven Penglis took exception to the suggestion that his client was not fit to lead.

In his closing submission he acknowledged this was a case of carelessness, but he said the appropriate penalty should be something less than suspension.

Former Auburn deputy mayor Salim Mehajer won an appeal against his four-month suspension. ( AAP: Paul Miller )

Mr Penglis made reference to the NSW case of controversial former Auburn deputy mayor Salim Mehajer who last year won a Supreme Court appeal against a four-month suspension for failing to disclose his financial interest in a property.

"The conduct of Mehajer is similar to the conduct of the respondent, although we concede there are a larger number of breaches in this matter," Mr Penglis said.

"The available sanctions in both cases are very similar. Both statutes enable penalties ... without preventing the person from carrying out their civic duties."

Mr Penglis said Ms Scaffidi had not had any practical training or legal education over disclosure matters and therefore her case should be treated differently to that of a professional person, such as a lawyer or doctor.

The gifts Ms Scaffidi failed to disclose include a $36,000 trip to the Beijing Olympics funded by BHP Billiton, a stay at the upmarket Cable Beach Club in Broome and a hospitality package for a concert at Leeuwin.

They were the subject of a damning report by the Corruption and Crime Commission in 2015 and a highly critical report from the Department for Local Government (DLG) which referred the matter to the SAT.

The tribunal will reserve its decision with a penalty to be handed down within 90 days.