#### 3 Wharfs: security for the protection of revenue (1) The owner of any wharf, or any person having the control of a wharf, in respect of which security has not been furnished at the commencement of this regulation shall, when required by the Collector, furnish security, for the protection of the revenue, in accordance with Form 67 or 68 as the case requires. (2) The security to be given in respect of a wharf shall be for such amount as the Regional Director for the State in which the wharf is situate deems necessary. (4) Any wharf‑owner, or person having the control of a wharf, who fails to comply with the provisions of this regulation shall be liable to a penalty not exceeding One hundred dollars, and such failure shall be good ground for the cancellation of the appointment of the wharf as a wharf within the meaning of the Customs Act 1901.

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