- (b) any such return is submitted to the Director in such manner and within such time limit as prescribed by the regulation; and
- (c) any such return states—
- (i) the information required by the regulation in respect of the plastic shopping bags provided by the retailer during the period to which the return relates; and
- (ii) the total amount of levies payable for those bags.
(2) A registered retailer shall also pay to the Government, through a method prescribed by the regulation, the total amount of levies stated in a return on or before the date by which the return is required to be submitted to the Director under this section.
(3) A registered retailer who contravenes subsection (1) or (2) commits an offence and is liable on conviction to a fine at level 5.
(4) A registered retailer who is convicted of an offence under subsection (3) in respect of any amount of levies he has failed to pay is also liable to pay—
- (a) a surcharge of 5% of the amount of levies that are outstanding on the due date referred to in subsection (2); and
- (b) an additional surcharge of 10% of the total amount of levies and the surcharge referred to in paragraph (a) that are outstanding at the expiry of 6 months after the due date referred to in subsection (2).
(5) Any outstanding amount of levies or surcharges payable under this section is recoverable as a civil debt due to the Government.
25. Record keeping
(1) A registered retailer shall ensure that such records and documents as prescribed by the regulation relating to each return submitted under section 24 are kept for not less than 5 years from the end of the calendar year to which the return relates.
(2) A registered retailer who contravenes subsection (1) commits an offence and is liable on conviction to a fine at level 5.
26. Assessment notice
(1) This section applies if a registered retailer—
- (a) is convicted of an offence under section 9 relating to any record, document or information on any amount of levies stated in a return submitted by the retailer in respect of a period under section 24(1);
- (b) is acquitted of an offence mentioned in paragraph (a) in reliance on the defence under section 9;
