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Surrender of licences and auction permits on cancellation.
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22.—(1) Where a licence or auction permit is cancelled, or where an auction permit expires owing to the cancellation of an auctioneer's licence, the holder thereof shall, within seven days after he has been required by the Revenue Commissioners so to do, surrender the licence or auction permit to the Revenue Commissioners.
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(2) Every person who, in contravention of subsection (1) of this section, fails to surrender a licence or auction permit shall, unless he satisfies the Court that the contravention was due to circumstances beyond his control, be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of twenty pounds.
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