- surrendered to or cancelled by P, or any amount collected by P as payment for any carbon credit, or any amount of tax collected or received by P; or
- (iv) defrauds any person, embezzles any money or otherwise uses P’s appointment to deal wrongly with the Agency or any other person; or
- (b) not being authorised under this Act to do so, sells or credits, or purports to sell or credit any carbon credits, or collects or attempts to collect tax under this Act,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.
Offences relating to appeals
61.—(1) Any person that fails, without reasonable excuse, to comply with a requirement of the Minister under section 34(4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
(2) Any person that is duly summoned to attend before an Appeal Panel under section 39(2) and, without reasonable excuse, does not so attend shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
Offences relating to records and registers
62.—(1) A person that fails to comply with section 40 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and, in the case of a second or subsequent offence, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.
(2) A person that fails to comply with section 44(1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
