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Rh :(b) against any other assessment, within 30 days after the date of service on the registered person of the notice of assessment.

(2) The payment under subsection (1) must be made—
 * (a) by the surrender of carbon credits; or
 * (b) if, at the time of payment, the registry account for the taxable facility in relation to which the tax is charged is suspended or closed, in the form and manner required by the Agency.

(3) The number of carbon credits that must be surrendered under subsection (2)(a) is the number assessed by the Agency to have a total carbon price equal to the amount of tax charged, rounded to the nearest carbon credit.

(4) If a registered person fails to make full payment of the tax in accordance with subsection (2) within the time specified under subsection (1)—
 * (a) a financial penalty of 5% of the amount of tax assessed and remaining unpaid, is payable in addition to the tax that remains unpaid;
 * (b) the Agency must serve a demand note on the registered person and if payment is not made within 30 days after the date of the service of the demand note, the Agency may proceed to enforce payment of the tax and penalty under this Act; and
 * (c) despite paragraphs (a) and (b), if the amount of tax remaining unpaid is not paid within 60 days after the imposition of the financial penalty under paragraph (a), an additional financial penalty of 1% of the amount of tax remaining unpaid is payable for each completed month that the tax remains unpaid, but not exceeding triple the amount of tax remaining unpaid in total.

(5) The amount of tax remaining unpaid and any financial penalty must be paid to the Agency in the form and manner required by the Agency.