8Returns

#### 8 Returns 8 Returns > > (1) The Authority may from time to time, by notice published in the Gazette, require— > > > > > (a) all hoteliers and registered clubs that keep gaming machines, or > > > > > (b) specified hoteliers or registered clubs that keep gaming machines, or > > > > > (c) specified classes of hoteliers or registered clubs that keep gaming machines, > > > > to lodge with the CMS licensee a return, in a form approved by the Authority, in relation to the performance of those gaming machines and the tax payable under this Act in relation to those gaming machines. > > > (2) A hotelier or registered club must comply with the requirements of such a notice within the time specified by the notice. > > > (3) A hotelier or registered club must not, in purported compliance with this section, lodge with the CMS licensee a return that is false or misleading in a material particular. > > > (4) Proceedings for an offence under subsection (3) may be commenced at any time within the period of 3 years that next succeeds commission of the offence. > > > (5) The hotelier or registered club is to retain a copy of each return lodged under this section for a period of not less than 3 years after the date on which it was lodged. > > Maximum penalty—20 penalty units. > > **s 8:** Am 2007 No 92, Sch 4.8 \[5\].