(1) Tax shall be charged at the time the electricity is supplied by a supplier to a consumer.
(2) Except where subsection (4) or (5) applies, a supplier shall be accountable for and liable to pay the tax charged on the electricity supplied by such supplier.
(3) [deleted]
(4) A supplier shall not be liable for any deficiency in the amount of tax charged on a supply of electricity, where such amount has been calculated in accordance with section 60.
(5) A consumer shall be liable for any deficiency in the amount of tax charged on a supply of electricity, where such deficiency has resulted from false or misleading information furnished to a supplier by such consumer.