s 10 Duty to inform
10.—(1) Every person liable to pay cess under this Act must, within 7 days of the date of commencement or cessation of any business carried on by the person in respect of which cess is payable on any transaction relating thereto, inform the Board in writing of the business carried on by the person.[28/2018] (2) Every person liable to pay cess under this Act must inform the Board in writing of any change of the person’s place of business. (3) The Chief Executive, or an officer or agent of the Board authorised by the Chief Executive, may, by written notice under subsection (4), require any person to provide the Chief Executive, officer or agent with information that the Chief Executive, officer or agent (as the case may be) considers necessary for any one or both of the relevant purposes mentioned in section 8(2).[28/2018] (4) The written notice may specify —(a) the form and manner in which the information must be provided; (b) the time by which the information must be provided; and (c) the frequency with which the information must be provided during a period specified in the written notice, which period must not exceed 5 years (or such longer period as may be prescribed in substitution by regulations made under this Act) after the date of the written notice.[28/2018] (5) Any person who contravenes or fails to comply with subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.[16/2008]