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Returns by distributors.
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42.—(1) Every distributor shall, within the prescribed number of days after the appointed day, send to the Company a return, in such form and containing such particulars as the Minister may direct, showing the quantity of mineral hydrocarbon light oils cleared by him during the period commencing on the 1st day of July, 1936, and ending immediately before the commencement of the appointed month.
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(2) Every distributor shall, within the prescribed number of days after the appointed month and each subsequent month, send to the Company a return, in such form and containing such particulars as the Minister may direct, showing the quantity of mineral hydrocarbon light oils cleared by him during such month.
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(3) If any distributor fails, neglects, or refuses to make a return to the Company in accordance with this section or makes in any such return any statement which is false or misleading in any material respect, such distributor 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, and, in the case of a continuing offence, to a fine not exceeding five pounds for each day during which the offence is continued.
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(4) In this section the expression “the appointed month” means the month in which the appointed day falls.
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(5) The Minister may make regulations in relation to any matter referred to in any sub-section of this section as prescribed, and the word “prescribed” in such sub-section means prescribed for the purposes of such sub-section by such regulations.
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(6) The Minister may, upon the request of the Company, refer to the Revenue Commissioners for verification any returns made to the Company under this section and the Revenue Commissioners may examine such returns and report to the Minister the result of such examination.
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