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Regulations for payment of levies on course bets.
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28.—(1) The Board may, with the consent of the Minister, make regulations for securing the payment of levies and generally for carrying the provisions of this Chapter in relation to levies into effect and in particular for—
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(a) requiring bookmakers who are liable to pay levies—
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(i) to enter, in the prescribed manner and at the prescribed time, particulars of all course bets in the prescribed records,
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(ii) to retain such records for the prescribed time,
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(iii) to send, on the request of the Board, such records to the Board for their inspection,
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(iv) to furnish copies of such records to the Board at such time or times as may be prescribed;
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(b) the supply, use and supervision of levy paid betting sheets and the making of refunds in respect of unused or partly used such sheets;
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(c) entering into arrangements by the Board with and taking security from bookmakers desiring to pay levies on the basis of returns furnished by them;
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(d) the granting to bookmakers by the Board of remissions or refunds (as the case may require) of a levy in cases in which the whole or any part of the contingent liability of a bookmaker in respect of a course bet made, laid or otherwise entered into by him is shown to the satisfaction of the Board to have been transferred to another bookmaker by means of a fresh bet made, laid or otherwise entered into by the first-mentioned bookmaker with the second-mentioned bookmaker.
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(2) If any person—
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(a) contravenes or fails to comply with a regulation under this section, or
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(b) makes, in any record kept in pursuance of any regulation under this section, any false entry with regard to a course bet,
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that 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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