s 56 Offences relating to submissions of verified emissions reports
56.—(1) A person that fails to submit a verified emissions report in accordance with sections 11 and 12 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) and subject to subsections (3), (4) and (5), a person that —(a) submits a verified emissions report that is inaccurate; or (b) gives any incorrect information (including in the form of any document) in relation to any matter affecting the person’s liability to tax arising out of the verified emissions report, shall be guilty of an offence and shall be liable on conviction to a fine that is equal to the tax undercharged as a result of the inaccurate verified emissions report or incorrect information. (3) Despite subsection (2), if the inaccurate verified emissions report was submitted or the incorrect information given without reasonable excuse or through negligence, then the person shall be liable on conviction to —(a) a fine of an amount equal to double the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and[Act 37 of 2022 wef 01/01/2024] (b) a further fine of an amount not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both.[Act 37 of 2022 wef 01/01/2024] (4) Despite subsection (2), if 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 —(a) a fine of an amount equal to triple the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and[Act 37 of 2022 wef 01/01/2024] (b) a further fine of an amount not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.[Act 37 of 2022 wef 01/01/2024] (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 — (c) a fine of an amount equal to quadruple the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and[Act 37 of 2022 wef 01/01/2024] (d) a further fine of an amount not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.[Act 37 of 2022 wef 01/01/2024] (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.