s 40I Maintenance of records
40I.—(1) A registered supplier, and a person importing any GHG goods that are regulated goods for the person’s own use, must keep and maintain complete and accurate records containing such information, and in accordance with such requirements, as may be prescribed in regulations made under section 77. (2) The registered supplier or person mentioned in subsection (1) must —(a) retain the records mentioned in that subsection for at least the prescribed period; (b) during the prescribed period, 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 or any authorised officer the records mentioned in that subsection in the time specified by the Director‑General or authorised officer. (3) A registered supplier or person 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.[Act 24 of 2021 wef 01/10/2022]