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Returns by importers and refiners.
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12.—(1) Every importer shall not later than seven days after every appointed period send to the Minister a return in the prescribed form showing the nett quantity of mineral hydrocarbon light oils imported by him during such appointed period.
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(2) Every refiner shall not later than seven days after every appointed period send to the Minister a return in the prescribed form showing the nett quantity of mineral hydrocarbon light oils produced by him during such appointed period.
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(3) If any person, who is required by this section to make a return to the Minister, fails, neglects, or refuses to make such return in accordance with this section or makes in any such return any statement which is false or misleading in any material respect, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.
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(4) An offence under this section may be prosecuted by or at the suit of the Minister as prosecutor.
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(5) The Minister may by order make regulations in relation to any form referred to in this section as prescribed and the word “prescribed” in this section means prescribed by such regulations.
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(6) This section shall come into operation on such day as may be fixed by order of the Minister.
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