Answer: Statement 2
Step-by-step explanation: In simple Words, green taxes refers to the taxes and legislative charges that are imposed by the government on private entities for reducing the practices that are damaging the environment.
Usually such kinds of charges on imposed on industries involved in extraction of minerals or are excessively using toxic materials such as plastic.
These taxes are fined as a charge for rectifying the harm that these organisations causes. Hence from the above we can conclude that the correct option is B .