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LIQUOR LICENSING ACT 1997 - SECT 109B

LIQUOR LICENSING ACT 1997 - SECT 109B

109B—Returns

        (1)         A licensee must, if so required by the Commissioner, lodge returns with the Commissioner containing information the Commissioner requires relating to transactions involving the sale or purchase of liquor or other matters specified by the Commissioner for the purposes of this Act.

        (2)         If returns are required under subsection (1), they must be lodged at the times, or periodic intervals, specified by the Commissioner.

        (3)         If a licensee—

            (a)         fails to lodge a return as required under this section; or

            (b)         includes in such a return information that is false or misleading in a material particular,

the licensee is guilty of an offence.

Maximum penalty: $5 000.

Expiation fee: for an offence against paragraph (a)—$315.