(1) The Minister may, from time to time, by notice published in the Gazette, require persons engaged in the operations referred to in subsection (2), to keep records as prescribed and to furnish returns in or to the effect of the prescribed form as to the catch, sales, output, gear used in connection with the operations, or business of such persons.(1A) The notice may require that a return is to be furnished even if the operations in respect of which the return is required indicate a nil return.(2) The operations in respect of which a return may be required under this section shall be:(a), (b) (Repealed)(c) the sale of fish at any market or at any establishment at which fish is sold which has not passed through a market,(d) the preserving, curing, smoking, drying, or salting of fish,(e) the canning or bottling of fish or of any fish product intended for human consumption,(f) the preparation of fertilisers from fish or of any fish product or by-product not intended for human consumption,(g) the carriage of fish or oysters by sea, land or air,(h) any other operations relating to the fishing and oyster farming industries as may be prescribed.(3) A notice under this section may require that a return shall be furnished by all persons engaged in the operations referred to in subsection (2), or in such of those operations as are specified in the notice, or by any specified class of such persons, or by all such persons other than persons of a specified class.(4) The notice may require returns to be furnished at such periods as may be specified therein, and may require that separate particulars shall be furnished as to the weight, quantity, value, or price of any one or more varieties or species of fish specified in the notice or as to the locality in which any fish or any one or more varieties or species of fish specified in the notice were taken.(4A) A person who, under subsection (1), is required to furnish a return shall keep a copy of the return for a period of one year after it has been furnished and shall make the copy available for inspection by an inspector on demand.(4B) A person authorised in writing by the Director may, or an inspector may, for the purpose of checking the information in a return under this section, at all times enter a market, shop, place of business, cool store, smokehouse, cannery or factory, or any other place, where any operation referred to in subsection (2) is carried on by the person who furnished the return and inspect any books of account, records or other documents relating to that operation.(4C) A person who carries on any operation referred to in subsection (2) shall, where the Director gives the person notice in writing so to do, produce for inspection by a person specified in the notice all books of account, records and other documents which are in the possession or under the control of the person who carries on that operation and which relate to that operation.(5) Any person who neglects or fails to furnish a return in accordance with this section, or who furnishes any false information in any such return, or otherwise fails to comply with any provision of this section, is guilty of an offence.
Maximum penalty: 25 penalty units in the case of a corporation or 10 penalty units in any other case.