8Returns and estimates
(1)The Welsh Ministers may give directions requiring persons who are liable to pay a levy in respect of any period to submit a return relating to that period.
(2)The return must contain—
(a)the number of chargeable cattle, sheep or pigs in respect of the period to which the return relates, and
(b)such other details as may be directed by the Welsh Ministers.
(3)The return must be submitted by such date, and in such manner and form, as may be specified in a direction given by the Welsh Ministers.
(4)If any person liable to submit a return—
(a)fails to submit the return by the date directed,
(b)fails to include in the return an estimate of the number of chargeable cattle, sheep or pigs, or
(c)includes in the return an estimate which in the opinion of the Welsh Ministers is unreasonably low,
the Welsh Ministers may estimate the number of animals that ought have been noted in the return.
(5)If the Welsh Ministers estimate the amount in accordance with subsection (4), they must notify the person liable to pay the levy in writing of that estimate.
(6)If, having been notified of the estimate, the person liable to pay the levy fails to submit a return containing an estimate within 28 days of receiving the notification, that person must pay a levy on the number of animals estimated.
(7)The Welsh Ministers may determine that a higher rate of levy is payable where the number of animals is estimated by them under this section, but that rate must not exceed any maximum levy rates provided under this Measure.
(8)A person who fails without reasonable excuse to submit a return in accordance with any direction is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(9)A person who provides false or misleading information relating to any requirements under this Measure is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.