9Provision of information
(1)
Persons liable to pay a levy under this Measure must—
(a)
keep sufficient records to enable the Welsh Ministers to establish how much levy is due; and
(b)
produce those records to an officer of the Welsh Ministers on demand.
(2)
A person who fails to comply with this section is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.