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   Administrator,  that  all  motor  diesel  fuel   produced  by  the

   refinery for which allowances are claimed,  including motor diesel

   fuel  for off-highway  use,  shall have  met the  requirements  of

   subsection 211(i) of this Act.  

"SEC. 411. EXCESS EMISSIONS PENALTY.

   "(a) Excess Emissions Penalty.-The  owner or operator of  any unit

or  process source subject to  the requirements of  sections 403, 404,

405, 406,  407 or 409,  or designated  under section  410, that  emits

sulfur dioxide or  nitrogen oxides for any calendar  year in excess of

the unit's emissions limitation requirement or, in the case of sulfur

dioxide, of the allowances the owner or operator holds for use for the

unit for  that calendar  year shall  be liable for  the payment  of an

excess emissions penalty, except  where such emissions were authorized

pursuant  to section 110(f). That  penalty shall be  calculated on the

basis of the number of tons  emitted in excess of the unit's emissions

limitation  requirement  or, in  the case  of  sulfur dioxide,  of the

allowances the  operator holds  for use for  the unit  for that  year,

multiplied  by $2,000.  Any  such penalty  shall  be due  and  payable

without demand to the  Administrator as provided in regulations  to be

issued by the Administrator by no later than eighteen months after the

date of  enactment of the Clean  Air Act Amendments of  1990. Any such

payment shall be deposited  in the United States Treasury  pursuant to

the Miscellaneous Receipts Act. Any penalty due and payable under this

section  shall not  diminish  the liability  of  the unit's  owner  or

operator for any fine, penalty or  assessment against the unit for the

same violation under any other section of this Act.

   "(b)  Excess  Emissions  Offset.-The  owner  or  operator  of  any

affected  source that emits sulfur dioxide during any calendar year in

excess  of  the  unit's emissions  limitation  requirement  or of  the

allowances held for the unit for the calendar year, shall be liable to

offset  the excess  emissions  by  an  equal  tonnage  amount  in  the

following calendar year,  or such longer  period as the  Administrator

may prescribe. The owner or operator of the source shall, within sixty

days after the end of the year in which the excess emissions occurred,

submit  to the Administrator, and to the  State in which the source is

located,  a proposed  plan  to  achieve  the  required  offsets.  Upon

approval  of the  proposed plan  by the  Administrator, as  submitted,

modified or  conditioned, the plan  shall be deemed at  a condition of

the operating permit for  the unit without further review  or revision

of the permit. The Administrator shall also deduct allowances equal to

the  excess  tonnage  from those  allocated  for  the  source for  the

calendar year, or succeeding years  during which offsets are required,

following the year in which the excess emissions occurred.

   "(c) Penalty Adjustment.-The Administrator  shall, by  regulation,

adjust the penalty specified in subsection (a) for inflation, based on

the  Consumer Price  Index,  on the  date  of enactment  and  annually

thereafter.

   "(d) Prohibition.-It  shall be unlawful for  the owner or operator

of any  source liable for a  penalty and offset under  this section to

fail (1) to pay the penalty under subsection (a), (2)  to provide, and

thereafter comply  with, a compliance  plan as required  by subsection

(b), or (3) to offset excess emissions as required by subsection (b).

   "(e)  Savings Provision.-Nothing  in  this  title shall  limit  or

otherwise  affect the  application of  section 113,  114, 120,  or 304

except as otherwise explicitly provided in this title.  

"SEC. 412. MONITORING, REPORTING, AND RECORDKEEPING REQUIREMENTS.

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