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28.(1) The holder of a licence or permit issued under this Act shall (a)keep such records of purchases, sales, despatch, transit and delivery of horticultural produce dealt with by him, and such records with respect to horticultural produce processed by him, and shall furnish to the Ministry such information and returns in such form and at such times, as may be prescribed; and (b)permit an authorised officer to inspect and take extracts from such records. (2) If any person (a)fails or neglects to keep such records as are required to be kept under subsection (1), or to make true and correct entries therein of all particulars required under that subsection to be kept in such records; or (b)in any way alters or falsifies any such records, or makes or causes or permits to be made any false entry in any such records or, with intent to deceive, makes use of any such entry which he knows to be false; or (c)being required to furnish any return or other information under subsection (1), fails to furnish the return or information in all respects in accordance with the requirements of any regulations made under that subsection, or knowingly or recklessly furnishes any return or information which is false in a material particular; Disclosure of returns and information.
© 1966 Crown Copyright
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