Section 52 (2) , penalty—
omit, insert—
Penalty—Maximum penalty—(a) if the statement relates to a heavy vehicle, a prescribed dangerous goods vehicle or the transport of dangerous goods—100 penalty units; or(b) if paragraph (a) does not apply and the statement is made in an online declaration under section 114� �60 penalty units or 2 years imprisonment; or(c) otherwise—60 penalty units.