Section 21: Duty to produce register
consolidated text (as at 2015, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
21. Duty to produce register
(1) Every trader shall at all times keep the records under section 20
available for inspection on his trading premises.
(2) Every trader shall produce on demand the records to an authorised
officer.
(3) A trader who fails to comply with subsection (1) or (2) shall commit
an offence.
(4) Any person who unlawfully—
(a) alters the contents of the records;
(b) makes any false or misleading entry;
(c) omits to make any entry,
shall commit an offence.
[S. 21 amended by s. 6 (c) of Act 14 of 2005 w.e.f. 21 April 2005.]
PART IV – POWERS OF AUTHORISED OFFICERS
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Questions this section answers
- Must I produce my cost and mark-up records to an authorised officer on demand?
- Is it an offence to make a false entry in my trading records?