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Returns by registered persons.
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47.—(1) The Minister may by order make regulations in relation to all or any of the following matters, that is to say:—
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(a) the returns to be made to him by registered oat and barley dealers and registered oatmeal millers;
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(b) the times at which such returns are to be made;
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(c) the forms in which such returns are to be made.
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(2) Every person required by regulations made under this section to make any return who fails or refuses to make such return in accordance in all respects with such regulations or who makes in any such return any statement which is false or misleading in any material respect shall be guilty of an offence under this section and shall be liable on summary conviction thereof to the penalties mentioned in Part II of the First Schedule to this Act.
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