s 14I Free trade zone operators to submit and retain reports
14I.—(1) The Director-General may, by written notice, require a person who is or was a licensed FTZ operator to prepare and submit (including on a periodic basis) to the Director-General a report containing any prescribed information and documents relating to any period when the person is or was a licensed FTZ operator. (2) The report mentioned in subsection (1) must be submitted in the form and manner and within the period specified by the Director-General. (3) A report mentioned in subsection (1) must be retained by the person who prepared the report for the prescribed period. (4) Any person who, without reasonable excuse, fails to prepare or submit a report mentioned in subsection (1) in accordance with the specifications under subsection (2), or to retain a report in accordance with subsection (3), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.[Act 33 of 2023 wef 01/03/2024]