Amendment No. 3 to section 4 amends section 19 of the 1988 Act. Section 19 provides for returns to be made in respect of oil received and under subsection (2) to pay the amounts determined by the International Oil Pollution Compensation Fund, 1992. Subsection (4) provides for non-compliance with subsections (1) and (2) to be an offence. The amendment extends this provision to include non-compliance with requirements relating to payments to the supplementary fund as an offence.