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Records to be kept by licensees.
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18.—(1) The licensee shall keep such records as may be prescribed and shall from time to time make the appropriate entries in the records.
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(2) Every record kept in pursuance of this section may be inspected at all reasonable times by an inspector.
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(3) The licensee shall produce for the inspection of the inspector on request the record and also all invoices, consignment notes, receipts and other documents (including copies where the originals are not available) reasonably requested by the inspector for the purpose of verifying any entry in or explaining any omission from the record.
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(4) A person who—
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(a) fails to keep any record or make any entry required by this section, or
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(b) fails to produce for inspection by an inspector on request any record, document or copy of a document which he is required by this section to produce, or
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(c) wilfully or negligently makes or causes to be made in the record any entry which is false or misleading in any material particular,
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shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding twenty pounds.
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(5) For the purposes of this section—
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(a) inspection of a record shall include taking copies of it or making extracts from it,
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(b) a request for inspection of a record or other document shall be deemed to have been duly made to the licensee if made orally on premises in which he carries on business to any person in his employment,
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(c) a refusal or failure to produce a record or other document for inspection, if made or committed in premises in which the licensee carries on business, by a person in his employment shall be deemed to have been made or committed by the licensee.
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