Section 8

For the purposes of enforcing the provisions of this Act, the Comptroller may, and as often as he thinks necessary, require any person to submit or render to him, within such period as he thinks fit, any form, return or information or to answer any query raised by the Comptroller.

Any person who fails to comply with subsection (1), within the period stipulated by the Comptroller, shall be guilty of an offence.

The Comptroller may prescribe forms or returns for the due enforcement of the provisions of this Act.