New South Wales Consolidated Acts

PROTECTION OF THE ENVIRONMENT OPERATIONS ACT 1997 - SECT 177

177 Offences

(1) False or misleading information to auditor A person who provides information to an environmental auditor in connection with a mandatory environmental audit, knowing the information to be false or misleading in a material respect, is guilty of an offence.

: Maximum penalty--

(a) for a corporation--$2,000,000 and, for a continuing offence, a further penalty of $240,000 for each day the offence continues, or

(b) for an individual--$500,000 or imprisonment for 18 months, or both, and, for a continuing offence, a further penalty of $120,000 for each day the offence continues.

(2) Information not provided to auditor The holder of a licence who fails to provide information to an environmental auditor in connection with a mandatory environmental audit being carried out in relation to the licence, knowing the information to be materially relevant to the audit, is guilty of an offence.

: Maximum penalty--

(a) for a corporation--$2,000,000 and, for a continuing offence, a further penalty of $240,000 for each day the offence continues, or

(b) for an individual--$500,000 or imprisonment for 18 months, or both, and, for a continuing offence, a further penalty of $120,000 for each day the offence continues.

(3) False or misleading information in audit report An environmental auditor who includes information in an audit report produced to the appropriate regulatory authority in connection with a mandatory environmental audit, knowing the information to be false or misleading in a material respect, is guilty of an offence.

: Maximum penalty--

(a) for a corporation--$2,000,000 and, for a continuing offence, a further penalty of $240,000 for each day the offence continues, or

(b) for an individual--$500,000 or imprisonment for 18 months, or both, and, for a continuing offence, a further penalty of $120,000 for each day the offence continues.

(4) Information not included in audit report An environmental auditor who fails to provide information in an audit report produced to the appropriate regulatory authority in connection with a mandatory environmental audit, knowing the information to be materially relevant to the audit, is guilty of an offence.

: Maximum penalty--

(a) for a corporation--$2,000,000 and, for a continuing offence, a further penalty of $240,000 for each day the offence continues, or

(b) for an individual--$500,000 or imprisonment for 18 months, or both, and, for a continuing offence, a further penalty of $120,000 for each day the offence continues.

(5) Retention of audit documentation The holder of a licence who--

(a) fails to retain any written documentation required to be prepared by the holder in connection with a mandatory environmental audit for a period of at least 5 years after the audit report concerned was produced to the appropriate regulatory authority (or such other period as is prescribed by the regulations), or

(b) fails to produce during that period any such documentation to the appropriate regulatory authority on request,

is guilty of an offence.

: Maximum penalty--

(a) for a corporation--$500,000 and, for a continuing offence, a further penalty of $240,000 for each day the offence continues, or

(b) for an individual--$240,000 and, for a continuing offence, a further penalty of $120,000 for each day the offence continues.