s 29Q Accounts, statements and records
29Q.—(1) A cruise terminal licensee must —(a) in respect of each period specified by the Controller (each called in this section a designated period), prepare in the form and manner required by the Controller, accounts and statements relating to the provision in each designated period of cruise port services and facilities at the cruise terminal to which the cruise terminal licence of the cruise terminal licensee relates (whether or not the cruise port services and facilities are provided by the cruise terminal licensee); (b) keep the accounts and statements for each designated period for at least 5 years after the end of the designated period; (c) within such time after a designated period as the Controller specifies, provide the Controller with the accounts for the designated period duly audited by an auditor approved by the Controller; and (d) keep, in the manner required by the Controller, records that are relevant to the preparation of the accounts and statements for each designated period for at least 5 years after the end of the designated period. (2) A cruise terminal licensee must —(a) prepare, in the form and manner required by the Controller, records of the following:(i) in respect of each designated period, records required by the Controller for determining the compliance by the cruise terminal licensee with the provisions of this Part, any regulations made for the purposes of this Part, any condition of the cruise terminal licence of the cruise terminal licensee, or any direction or standard of performance and procedures applicable to the cruise terminal licensee; (ii) records of berth bookings, ship calls and passenger throughput at the cruise terminal to which the cruise terminal licence relates; (b) keep the records for a designated period for at least 5 years after the end of the designated period; and (c) provide the records to the Controller within the period and in the manner required by the Controller. (3) The accounts and statements mentioned in subsection (1), and the records mentioned in subsection (2), must be prepared so as to correctly record and explain the matters or things to which they relate. (4) Subject to subsection (5), a cruise terminal licensee who, without reasonable excuse, contravenes subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000. (5) Any person who —(a) intentionally alters, suppresses or destroys any account, statement or record which is required under this section; (b) in giving any account, statement or record required under this section, makes any statement which the person knows to be false or misleading (including as a result of any omission) in any material particular; or (c) refuses to give any account, statement or record as required under this section, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both. [Act 28 of 2022 wef 01/04/2023]