- (a) 10% of the tax for which the person would have been liable had the business facility been registered as a taxable facility;
- (b) an amount not exceeding $10,000,
and to a further penalty of $50 for every day or part of a day during which the offence continues after conviction.
(4) A person that, in relation to an application for registration under this Act, makes or causes to be made any statement or declaration that the person knows is false or misleading in any material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.
(5) A person that fails, without reasonable excuse, to comply with section 9(2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
Offences relating to submissions of unverified emissions reports
55.—(1) A person that fails to submit an emissions report, not being a verified emissions report, in accordance with section 11 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000, and to a further penalty of $50 for every day or part of a day during which the offence continues after conviction.
(2) Without affecting subsection (1), a person that submits an emissions report, not being a verified emissions report, that is inaccurate shall be guilty of an offence and shall be liable on conviction to—
- (a) a fine not exceeding $10,000; and
- (b) in the case of a second or subsequent offence, to a fine not exceeding $20,000.
(3) Subsection (2) does not apply to any inaccuracy notified to the Agency under section 15(1).
