amount paid pursuant to requirements of State law. (4) For the third year following the year used in paragraph (1), a credit equal to 40 percent of the amount paid to pursuant to requirements of State law. (5) For the fourth year following the year used in paragraph (1), a credit equal to 20 percent of the amount paid pursuant to requirements of State law. (b) No credit For all years following the year used in paragraph (5), no credit shall be allowed. 9906. Penalties for nonpayment Any person who fails to comply with the requirements of section 9901, 9902, or 9903 shall be liable for payment to the Secretary, without demand, of a penalty in the amount equal to 3 times the applicable amount specified by those sections for the same tax year as the year in which the person failed to comply with such requirements. 9907. Definitions Unless otherwise provided, the definitions provided herein are applicable to all provisions of this subtitle. (1) Administrator The term Administrator means the Administrator of the Environmental Protection Agency. (2) Cardon dioxide equivalent The term carbon dioxide equivalent means the number of metric tons of CO2 emissions with the same global warming potential over a 100-year period as one metric ton of another greenhouse gas. (3) Coal The term coal means any of the recognized classifications and ranks of coal, including anthracite, bituminous, semibituminous, subbituminous, lignite and peat. (4) Coal preparation and processing plant The term coal preparation and processing plant means any facility (excluding underground mining operations) which prepares coal by one or more of the following processes: breaking, crushing, screening, wet or dry cleaning, and thermal drying. (5) Enhanced Oil Recovery The term enhanced oil recovery has the meaning defined at section 1.193–1(b)(2) of title 26, Code of Federal Regulations. (6) Facility The term facility means any physical property, plant, building, structure, source, or stationary equipment located on one or more contiguous or adjacent