363B   Penalties

For the purposes of this Act:

(a)  a Tier 1 penalty corresponds to a maximum penalty of:

(i)  in the case of a corporation, 20,000 penalty units and, in the case of a continuing offence, a further penalty of 2,400 penalty units for each day the offence continues, or

(ii)  in any other case, imprisonment for 2 years or 10,000 penalty units, or both, and, in the case of a continuing offence, a further penalty of 1,200 penalty units for each day the offence continues, and

(b)  a Tier 2 penalty corresponds to a maximum penalty of:

(i)  in the case of a corporation, 10,000 penalty units and, in the case of a continuing offence, a further penalty of 1,200 penalty units for each day the offence continues, or

(ii)  in any other case, 2,250 penalty units and, in the case of a continuing offence, a further penalty of 600 penalty units for each day the offence continues, and

(c)  a Tier 3 penalty corresponds to a maximum penalty of 100 penalty units.