Returns and records relating to processing establishments
13.—(1) Within 7 days of the end of each account period, the proprietor or operator who is responsible for paying the processing establishment charge shall make a written return to the relevant district council to which that charge is payable in respect of the fishery products which have entered the establishment concerned during that period.
(2) The return referred to in paragraph (1) shall include the following information —
(a)the account period to which the return relates;
(b)the weight of the fishery products entering the establishment; and
(c)the amount of the charge payable under regulation 12.
(3) During the period of one year beginning on and including the day on which a proprietor or operator makes a return under this regulation —
(a)the relevant district council to which the return was made may require the proprietor or operator to supply separate information of the kind required by paragraph (2) in respect of each batch of fishery products included in it; and
(b)the proprietor or operator shall retain records which are sufficient to enable him to supply any such information.
(4) Any proprietor or operator who without reasonable excuse —
(a)fails to comply with paragraph (1) or (3)(b); or
(b)fails to comply with a requirement made under paragraph (3)(a),
shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.