Clause 8

For the purposes of this section, “quarter” means a period of three months ending with the last day of March, June, September and December in any year or a period of thirteen weeks in any year ending with a day approved by the Comptroller.

Every registered renter shall within the period of one month after each quarter furnish to the Comptroller a complete return of his gross receipts in connection with the renting of films for that quarter, together with such other particulars as may be prescribed or as may be required by the Comptroller.

Every registered renter shall within the period of one month after each quarter forward to the Comptroller a return listing the films which have been exhibited during that quarter.

Every registered renter who furnishes any information to the Comptroller which he knows or has reason to believe to be false shall be guilty of an offence under this Act and shall be liable on conviction to imprisonment for a term not exceeding one year or to a fine not exceeding one thousand dollars or to both such imprisonment and fine.

Any senior officer of customs may, for the purposes of verifying the accuracy of such returns, require a registered renter or his authorised agent to produce forthwith for his inspection any book of accounts, invoices or other documents relating to or concerned with the renting of films.

The Comptroller may, with the consent of the Minister, require any registered renter to produce for his inspection any contract made by such renter with any person in connection with the renting of films.

Any person who fails to furnish any such information as he is required to furnish under subsection (2) or fails to comply with any request of a senior officer of customs or the Comptroller under subsection (5) or (6) shall be guilty of an offence under this Act and shall be liable on conviction to imprisonment for a term not exceeding one year or to a fine not exceeding one thousand dollars or to both such imprisonment and fine.