Liquefied Petroleum Gas (Subsidy) Act 1980
12Preservation of records, &c.
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12 Preservation of records, &c.
(1) A person who receives a payment under this Act in respect of the sale of any liquefied petroleum gas shall keep or cause to be kept records relating to that sale until the expiration of not less than 12 months after the date of making the claim in respect of which the payment was made.
(2) A person who receives a payment under this Act in respect of the purchase by him of any liquefied petroleum gas or naphtha delivered to him during a period shall keep or cause to be kept records relating to that purchase or to the production or sale by him of eligible reticulation gas during that period until the expiration of not less than 2 years after the date of making the claim in respect of which the payment was made.
(3) *[Section 12 Subsection (3) amended by No. 43 of 1991, s. 5 and Sched. 1 ]*A person referred to in subsection (1) or subsection (2) who fails to comply with the requirements of those subsections is guilty of an offence against this Act and is liable on summary conviction to a fine not exceeding 10 penalty units.