It is an offence to provide false or misleading information relating to the requirements of this Order to the Welsh Levy Board or a subsidiary or nominated company.

Any person obliged to pay levy under this Order must keep sufficient records to enable the Welsh Levy Board or a subsidiary or nominated company to establish how much levy is due, and must produce them to an officer of the Welsh Levy Board or a subsidiary or nominated company on demand; and failure to comply with this paragraph is an offence.