s 18 Maintenance of records
18.—(1) A registered supplier, and an importer that imports regulated goods for the importer’s own use, must keep and maintain complete and accurate records containing such information and in accordance with such requirements, as may be prescribed under section 78.[24/2017] [Act 10 of 2026 wef 01/07/2026] (2) The registered supplier or importer mentioned in subsection (1) must —(a) retain the records mentioned in that subsection for at least the prescribed period; (b) during the prescribed period mentioned in paragraph (a), make available for inspection by the Director‑General or any authorised officer, the records mentioned in that subsection when so requested by the Director‑General or any authorised officer; and (c) submit to the Director‑General the records mentioned in subsection (1), and any other record, document or information, that the Director‑General requires, in the time specified by the Director‑General.[24/2017] [Act 10 of 2026 wef 01/07/2026] (3) Any registered supplier or importer that contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.[24/2017] [Act 10 of 2026 wef 01/07/2026]