Section 60

being appointed for the due administration of this Act —

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;

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;

gives a false return, whether verbal or in writing, of any number of carbon credits credited by, 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

defrauds any person, embezzles any money or otherwise uses P’s appointment to deal wrongly with the Agency or any other person; or

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.