S.L. 406.14 Art. 6Administrative penalty and offence for non- submission.

(1)Any person who being required to furnish a recapitulative statement in accordance with regulation 3 does not furnish such statement within the time limit set out in the said regulation shall be liable to an administrative penalty in accordance with article 38(2) of the Act.

(2) Any failure to furnish a recapitulative statement constitutes an offence in accordance with article 76(c) of the Act. FIRST SCHEDULE

Legal Notice 352 of 2024.