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Rh (2) Without affecting subsection (1), a person that submits a monitoring plan that is inaccurate shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000.

(3) Subsection (2) does not apply to any inaccuracy notified to the Agency under section 15(1).

(4) In any proceedings for an offence under subsection (2), it is not a defence for a defendant to prove that the monitoring plan was approved by the Agency.

Other offences relating to emissions reports and monitoring plans

58. A person that fails to comply with any direction of the Agency under section 13(2), 14 or 15(2) served on the person, or fails to comply with section 15(1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.

Offence relating to failure to pay tax

59. A person that fails, in accordance with a demand note served on the person under section 17(4)(b), to pay the tax specified in the demand note, shall be guilty of an offence and shall be liable on conviction to a fine that is triple the amount of tax specified in the demand note as being outstanding.

Offences by authorised and unauthorised persons

60. Any person (P) that—
 * (a) being appointed for the due administration of this Act—
 * (i) demands from any person an amount in excess of the authorised assessment of tax, or any carbon credits in excess of the authorised assessment of the number of carbon credits required to pay the tax;
 * (ii) withholds for P’s own use or otherwise, any amount collected in payment of any carbon credit or as tax, or any part of such amount;
 * (iii) gives a false return, whether verbal or in writing, of any number of carbon credits credited by,