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Amendment of section 19 (returns of volume of oil carried by sea) of Act of 1988.
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5.—Section 19 (as amended by section 9 of the Act of 1998) of the Act of 1988 is amended by substituting the following for subsection (4):
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“(4) A person who—
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(a) fails to submit to the Minister the returns specified in subsection (1) within the prescribed time,
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(b) submits a false return to the Minister,
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(c) fails to make the payment specified in subsection (2), or
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(d) fails to make the payment specified in section 19A(2),
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is guilty of an offence.”.
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