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NO. 23 OF 2018
- (a) a fine that is the sum total of—
- (i) an amount equal to triple the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and
- (ii) an amount not exceeding $10,000;
- (b) imprisonment for a term not exceeding 3 years.
(5) Despite subsection (2), if—
- (a) the inaccurate verified emissions report or incorrect information was prepared by or through the perpetration of any fraud, art or contrivance; and
- (b) the inaccurate verified emissions report was submitted or the incorrect information given wilfully with intent to evade the tax or any part of the tax,
then the person shall be liable on conviction to one or both of the following:
- (i) a fine that is the sum total of—
- (A) an amount equal to quadruple the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and
- (B) an amount not exceeding $50,000;
- (ii) imprisonment for a term not exceeding 5 years.
(6) Subsection (2) does not apply, including in relation to subsection (3), to any inaccuracy notified to the Agency under section 15(1).
(7) In any proceedings for an offence under this section, it is not a defence for a defendant to prove that the verified emissions report was approved by the Agency.
Offences relating to monitoring plans
57.—(1) A person that fails to submit a monitoring plan in accordance with section 13 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
