Regulation 4

Except as the Comptroller may otherwise allow or direct under paragraph (2), every casino operator shall furnish to the Comptroller in accordance with regulation 5, a return of its gross gaming revenue for each reporting period, not later than the 15th day of the month following the end of the reporting period to which the return relates.

The Comptroller may, if he considers it necessary in the circumstances of any particular case to vary —

If any return is not made by a casino operator within the period under paragraph (1) or as directed or varied under paragraph (2), as the case may be, the casino operator shall be liable to pay a penalty of $1,000 for each day that it fails and continues to fail to submit the return but the total penalty shall not exceed $10,000.

Any penalty imposed under paragraph (3) shall be recoverable as if it were casino tax due and payable under Part IX of the Act.

The Comptroller may for any good cause remit the whole or part of the penalty payable under paragraph (3).

Without prejudice to paragraph (3), the Comptroller may, by notice in writing, grant the casino operator a further period of time within which to furnish the return to the Comptroller.

Any casino operator which fails or neglects without reasonable excuse to furnish the return within the time specified in the notice issued by the Comptroller under paragraph (6) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.