(1) A registered person who makes a taxable supply may recover from the person to whom the supply is made an amount calculated by multiplying the value of the supply by the rate of tax charged on that supply and, unless the supply is expressed to be for a consideration that includes an amount in respect of tax, that amount is recoverable in addition to any other consideration for the supply.
(2) A registered or other person who, knowingly otherwise than in accordance with subsection (1), recovers or seeks to recover from any other person an amount represented to be in respect of tax commits an offence and is liable on summary conviction to a fine not exceeding $30,000 or imprisonment for a term not exceeding 2 years or to both.