(1) Tax shall be charged at the time the natural gas is supplied by a supplier to a consumer and, except where subsection (2) applies, that supplier shall be accountable for and liable to pay the tax charged on the natural gas supplied by that supplier.

(2) A consumer shall be liable for any deficiency in the amount of tax paid on a supply, where that deficiency has resulted from false or misleading information furnished to the supplier concerned by that consumer, and no such liability shall attach to the supplier.