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(1) There is imposed by this Act on every litre of the petroleum products specified in Schedule 1 other than Liquified Petroleum Gas (LPG) an energy levy of ₵5,00.

(2) The energy levy is payable to the supplier by the person to whom the product is supplied at the time of the supply.

(3) The supplier is liable to account for the energy levy to the Commissioner of CEPS at the time and place that the Commission shall determine.

(4) The energy fund shall constitute a part of the moneys of the Energy Fund established under the Energy Commission Act, 1997 (Act 541) and accordingly the Commissioner shall submit the energy levy to the Energy Commission.