Regulation 46:(1) A person who submits a plan, returns, report or other document and knowingly makes a false statement, commits an offence and is liable on summary conviction to a fine of not less than one hundred thousand penalty units and not more than two hundred and fifty thousand penalty units or to a term of imprisonment of not less than two years and not more than five years or to both.(2) A citizen who acts as a front or connives with a foreign citizen or company to deceive the Commission as representing an indigenous Ghanaian company to achieve the local content requirement under these Regulations, commits an offence and is liable on summary conviction to a fine of not less than one hundred thousand penalty units and not more than two hundred and fifty thousand penalty units or to a term of imprisonment of not, less than one year and not more than two years or to both.(3) A person who connives with a citizen or an indigenous Ghanaian company to deceive the Commission as representing an indigenous Ghanaian company to achieve the local content requirement under these Regulations commits an offence and is liable on summary conviction to a fine of not less than one hundred thousand penalty units and not more than two hundred and fifty thousand penalty units or to a term of imprisonment of not less than one year and not more than two years or to both.(4) A person who fails to(a) support and carry out a programme in accordance with the National Plan ontechnology transfer in contravention of regulation 23(b) support and facilitate technology transfer as regards the formation of jointventures, partnering of licensing agreements between indigenous Ghanaiancompanies or citizens and foreign contractors and service companies or supplycompanies in contravention of regulation 25;(c) ensure that its partners, contractors, subcontractors and allied entities report localcontent information to the contractor in contravention of regulation 36; or(d) communicate local content policies, procedures and obligations to any personengaged by that contractor, subcontractor, licensee or other allied entity to perform an aspect of petroleum activity in contravention of regulation 41; is liable to pay to the Commission an administrative penalty of one hundred thousand penalty units in the first instance and a further penalty of five percent of the penalty for each day that the contravention of the regulation continues.(5) A person who fails to(a) establish a project office in contravention of regulation 6;(b) comply with the minimum local content levels for any petroleum activity incontravention of regulation 10;(c) establish and implement a bidding process in contravention of `regulation 11;(d) comply with regulations 12(1) and 12(5);(e) employ only Ghanaians in junior or middle level positions in contravention ofregulation 19;(f) insure the insurable risks relating to petroleum activities in the country throughan indigenous brokerage firm or reinsurance broker in contravention ofregulation 27(2);(g) obtain the written approval of the National Insurance Commission when seekingto obtain an insurance offshore service relating to a petroleum activity incontravention of regulation 28;(h) retain only the services of a Ghanaian legal practitioner or a firm of Ghanaianlegal practitioners in contravention of regulation 29; or(i) operate a bank account in Ghana with an indigenous Ghanaian Bank incontravention of regulation 33; is liable(j) to pay to the Commission an administrative penalty of two hundred thousandpenalty units;(k) in the case of a contractor, where the contravention continues after the timespecified for remedying the contravention, the Commission shall withhold theapprovals and permits required by the contractor for the conduct of petroleumactivities until the time that the contravention is remedied; and(1) in the case of a subcontractor, licensee or other allied entity, where the contraventioncontinues after one time specified for remedying the contravention, the Commissionshall expunge the name of the subcontractor, licensee or other allied entity from theRegister or persons registered to undertake petroleum activities.(6) A person who fails to comply with a request to furnish information or a documentunder these Regulations within the period specified in the request is liable to pay to theCommission an administrative penalty of two hundred thousand penalty units in the first instance and a further penalty of ten percent of the penalty for each day that the document remains undelivered.(7) A contractor, subcontractor, licensee or other allied entity that(a) carries out petroleum activities without the required local content requirement incontravention of regulation 3;(b) fails to submit a local content plan in contravention of regulation 7;(c) fails to satisfy the content requirement of a local content plan in contravention ofregulation 9; or(d) fails to inform the Commission of each proposed contract or purchase order incontravention of regulation 13,  is liable to pay to the Commission a penalty of five percent of the value of the proceeds obtained from the petroleum activity in respect of which the breach is committed but that penalty shall not exceed the cedi equivalent of five million United States Dollars or to the cancellation of a contract in respect of the petroleum activity.(8) A penalty required to be paid under subregulation (4), (5),(6) or (7) and which is notpaid within the period specified in the notice shall be a debt owed to the Republic andrecoverable by the Commission from the holder in Court.