Article 99 Inaccurate footprint reports and annual reports
(1)
The penalties in paragraph (3) apply where a participant provides an inaccurate—
(a)
footprint report contrary to article 39; or
(b)
annual report contrary to article 47.
(2)
In paragraph (1), “inaccurate” means where any of the supplies or emissions reported differ by more than 5% from the supplies or emissions which should have been reported, ignoring any estimation adjustment under paragraph 26 or 27 of section 6 of Schedule 1.
(3)
The penalties are—
(a)
a financial penalty of £40 per tCO2 of so much of those supplies or emissions which were inaccurately reported; and
(b)
publication.
(4)
Where the provision of an inaccurate footprint report causes a participant to provide an inaccurate annual report, a penalty must be imposed only in respect of the former.