(1)Persons liable to pay a levy under this Measure must—
(a)keep sufficient records to enable the Welsh Ministers to establish how much levy is due; and
(b)produce those records to an officer of the Welsh Ministers on demand.
(2)A person who fails to comply with this section is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
Commencement Information
I1S. 9 in force at 1.4.2012 by S.I. 2011/2802, art. 2(2) (with arts. 3, 4)