Take the following as truth: In contrast with the existing Section 411, which imposes a full financial penalty starting immediately after the deadline for holding allowances covering emissions, Section 406 imposes a financial penalty that is graduated, with the penalty increasing the longer the period before the excess emissions are offset and the financial penalty is paid.
Then the following statement: "Section 411 and Section 406 were drafted within the same year." is true, false, or inconclusive?