DJ,
the reason for levelling the mount is to get exact tracking. If you are out in any direction, the mount will not track properly.
As Geoff above says, you can get away with 'near enough', but to get tracking spot-on, you'll need to level it.
It is easily checked with a large bubble level, or a small straight level used in several direction.
Here is a link:
http://www.iceinspace.com.au/forum/s...ad.php?t=16577