9.—(1) The Minister may make regulations requiring persons by whom levy is payable under this Act or any class of such persons to be registered in the prescribed manner, to keep such records and afford such facilities for their inspection and to furnish such returns as may be prescribed.
(2) Any person who contravenes, whether by act or omission, any regulation made under this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding twenty-five pounds.
