s 23J Keeping of records
23J.—(1) A person required to submit a report under section 23I(1) must keep and maintain complete and accurate records of the following:(a) the total amount of charge collected (including any amount collected in excess of the prescribed amount) by the person under section 23F for the provision of disposable carrier bags; (b) prescribed information relating to how and where the amount mentioned in paragraph (a) has been applied; (c) any information or document relevant to the report. (2) The person mentioned in subsection (1) must —(a) retain the records mentioned in subsection (1) for at least the prescribed period; (b) during the prescribed period mentioned in paragraph (a), make those records available for inspection by any authorised officer, when so requested by the authorised officer; and (c) submit to the Agency those records in the time specified by the Agency. (3) A person who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable —(a) on the first conviction to a fine not exceeding $5,000; and (b) on a second or subsequent conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 months or to both and, in the case of a continuing offence, to a further fine not exceeding $1,000 for every day or part of a day during which the offence continues after that second or subsequent conviction. (4) In a prosecution for an offence under subsection (3), it is not necessary for the prosecution to prove that the defendant intended to commit the offence. (5) The offence under subsection (3) is a strict liability offence.[Act 14 of 2023 wef 26/05/2023]